In the month of June, a department had 19700 units in beginning work in process that were 75% complete. During June, 90200 units were transferred into production from another department. At the end of June there were 9300 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 conversion costs for June were 90200 equivalent units. 109900 equivalent units. 104785 equivalent units. 99500 equivalent units