In the month of June, a department had 18000 units in beginning work in process inventory that were 70% complete During June 94000 units were transferred into production from another department At the end of June there were 11000 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 115300 equivalent units 94000 equivalent units. 112000 equivalent units