Assume a company uses the average costing method with its process costing system. They had beginning inventory of work-in-process of 30,000 units, which were 60% complete for processing. During the year, they started in process 100,000 units. At the end of the year, ending inventory contained 20,000 units which were 30% complete for processing. Equivalent units for processing for the year would be:

A. 90,000

B. 110,000

C. 116,000

D. 91,000