The following data were taken from the accounting records of the Hazel Corporation which uses the weighted average method in its process costing system: 90,000 units started in process during the period 30,000 units beginning work-in-process inventory (materials 100% complete, conversion 70% complete) 20,000 units ending work-in-process inventory (materials 100% complete, conversion 60% complete) The equivalent units for conversion costs was: 102,000 units 91,000 units 111,000 units 100,000 units None of the above