Help Save & Exit Su TB MC Qu. 16-96 A company's beginning Work... A company's beginning Work in Process inventory consisted of 37,000 units that were 90% complete with respect to direct labor. A total of 107.000 were finished during the period and 42,000 remaining in Work in Process inventory were 50% complete with respect to direct labor at the end of the period. Using the weighted average method, the equivalent units of production with regard to direct labor were: Multiple Choice 74,500. 0 128,000 0 100,000 0 0 161,300