Mona Company's beginning work in process inventory consisted of 20,000 units that were
20% complete with respect to direct labor. These beginning units were completed and
another 90,000 units were started during the current period. Of those started, 60,000 were
finished and the remaining 30,000 were 1/3 complete at the end of the period. Using the
weighted-average method, the equivalent units of production with regard to direct labor
were:
Ο 74,000
Ο 76,000
• 96,000
○ 90,000
60,000