Current Attempt in Progress In the month of June, a department had 19300 units in beginning work in process that were 65% complete. During June, 89000 units were transferred into production from another department. At the end of June there were 9800 units in ending work in process that were 40% 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 materials for June were O 89000 equivalent units. O 112220 equivalent units. O 108300 equivalent units. O 98500 equivalent units.