In the month of June, a department had 19700 units in beginning work in process that were 75% complete. During June, 90500 units were transferred into production from another department. At the end of June there were 10800 units in ending work in process that were 45% 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 101300 equivalent units. 110200 equivalent units. O 115060 equivalent units. O 90500 equivalent units.