Current Attempt in Progress In the month of June, a department had 20800 units in beginning work in process that were 75% complete. During June, 89900 units were transferred into production from another department. At the end of June there were 9300 units in ending work in process that were 45% complete. 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 June were O 110700 equivalent units. O 89900 equivalent units. O 101400 equivalent units. O 105585 equivalent units.