In the month of January, a department had 20,000 units in beginning work in process that were 30% complete. During January, 90,000 units were transferred into production from another department. At the end of January there were 10,000 units in ending work in process that were 60% 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 January were 110,000 equivalent units. 100.000 equivalent units. 116.000 equivalent units. 106,000 equivalent units