In the month of May, a department had 21,500 units in beginning work in process that were 65% complete. During May, 90,000 units were started into production. At the end of May there were 9,800 units in ending work in process that were 45% complete. All materials are added at the beginning of the process, while conversion costs are incurred uniformly throughout the process. The equivalent units of production for conversion costs for May were O 106,110 O 105,975 O 90,000 O 111,500