m 2, Ch 14, 15&16 A company's beginning Work in Process inventory consisted of 30,000 units that were 90% complete with respect to direct labor A total of 100,000 were finished during the period and 35,000 rermaining in Work in Process inventory were 40% complete with respect to direct labor at the end of the period. Using the weighted-average method, the equivalent units of production with regard to direct labor were 01:25.07 Multiple Choice 114,000. 54,000 93,000. 100,000 141,000