Beginning work in process inventory
(materials 100% complete; conversion 70% complete)	..	30,000 units
Stared into production during the period	..	90,000 units
Ending work in process inventory
(materials 100% complete; conversion 60% complete)	..	20,000 units

The above data were taken from the accounting records of the Hazel Corporation which uses the weighted-average method in its process costing system.

The equivalent units for conversion costs was:

	a.	102,000 units
	b.	112,000 units
	c.	111,000 units
	d.	100,000 units