mpt in Progress A department adds all raw materials to a process at the beginning of the process and incurs conversion costs uniformly throughout the process. For the month of January, there were no units in the beginning work in process inventory: 90600 units were started into production in January, and there were 19300 units that were 30% complete in the ending work in process inventory at the end of January. What were the equivalent units of production for materials for the month of January? 96390 equivalent units. O 84810 equivalent units, O 71300 equivalent units. O90600 equivalent units