QUESTION 7 A company's beginning Work in Process inventory consisted of 20,000 units that were 20% complete with respect to direct labor, Anita were during the current period. Ending Work In Process Inventory consisted of 30,000 units that were 40% complete at the end of the period. Using the wind method, the equivalent units of production with regard to direct labor were: O 88,000 O 74,000. O 76,000. o 92,000. O 96,000