In the month of June, a department had 30,000 units in beginning work in process that were 70 complete. During June, 80,000 units were transferred into production from another department. At the end of June there were 10,000 units in ending work in process that were 40% complete. Materials are added at the begnning of the process, while conversion costs are incurred uniformly throughout the process. The equivalent units of production for materials for June were - 1) 80,000 units, 2) 100,000 units, 3) 110,000, 4) 114, 000 units (please show your work).