In the month of June, a department had $16000$ units in beginning work in process inventory that were $70\%$ complete. During June, $85000$ units were transferred into production from another department. At the end of June there were $10000$ units in ending work in process inventory that were $30\%$ complete as on conversion. 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

$101000$ equivalent units.

$104000$ equivalent units.

$85000$ equivalent units.

$91000$ equivalent units.