In the month of June, a department had 20300 units in beginning work in process that were 75% complete. During June, 89500 units were transferred into production from another department. At the end of June there were 9400 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 conversion costs for June were O 104160 equivalent units. O 98900 equivalent units. 89500 equivalent units. O 109800 equivalent units.