A department had 22, 500 units that were 15% complete in beginning Goods In Process Inventory. During the current period 108.000 units were transferred in. Ending Goods in Process Inventory was 27,000 units that were 80% complete. Assume this company uses the weighted-average method of process costing and direct material is added uniformly throughout the process. What are the equivalent units produced with respect to direct material? 125, 100 85, 500 63, 900 103, 500 121, 725