Cullumber Inc. started the year with 6600 individual apple sauce containers in the company's Work-in-Progress (WIP) Inventory with 25% being complete overall. Cullumber adds both Conversion Costs (CC) and Direct Material (DM) resources evenly throughout the process. During the year, Cullumber started 102500 more containers and had completed 91000 in total by the end of the year. Their ending WIP Inventory units are 74% complete overall. Using the First-In, First-Out (FIFO) method of process costing, what are the equivalent units of production for the year? 109100 units O 91000 units O 102744 units 104394 units