MC Qu. 95 A company's beginning Work... A compan s beginning Work in Process inventory consisted of 21,500 units that were 20% complete with respect to direct labor These beginning units were completed and another 92,400 units were started during the current period. Of those started, 61,500 40% complete at the end of the period using the weighted average method, the equivalent units of production with regard to direct labor were were finished and the remaining 30.900 were Multiple Choice 78,700 61,500 95,360 6300 9300