A department adds raw materials to a process at the beginning of the process and incurs conversion costs uniformly throughout the process. For the month of March, there were no units in the beginning work in process inventory; 100,000 units were started into production in March; and there were 20,000 units that were 40% complete as of conversion cost in the ending work in process inventory at the end of March. Using FIFO method, What were the equivalent units of production for materials for the month of March? a. 98,000 equivalent units. b. 100,000 equivalent units. c. 82,000 equivalent units. d. 90,000 equivalent units. Aa?