In the month of June, a department had 19100 units in beginning work in process that were 75% complete. During June, 89600 units were transferred into production from another department. At the end of June there were 10100 units in ending work in process that were 40% 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 materials for June were O 112740 equivalent units O 89600 equivalent units. 099700 equivalent units O 108700 equivalent units