Ch 15-17 Seven 5 A company's beginning Work in Process inventory consisted of 30,000 units that were 20% complete with respect to direct labor These beginning units were completed and 106,000 units were started during the current period of those started, 70,000 were finished and the remaining 36.000 were to complete at the end of the period Using weighted average method the equivalent units of production with regard to direct labor were Murple Choice 38 000 O 94000 O 4400 110.000 70 000