In the month of June, a department had 19800 units in beginning work in process that were 65% complete. During June, 90200 units were transferred into production from another department. At the end of June there were 9100 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 (Please show work)

A- 100900

B- 110000

C- 104995

D- 90200