In the month of June, a department had 17000 units in beginning work in process inventory that were 70% complete. During June, 88000 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 40% complete as to 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 conversion costs for June were 88000 equivalent units. 105000 equivalent units. 99000 equivalent units. 95000 equivalent units