A department adds raw materials to a process at the beginning on the process and incurs conversion costs uniformly throughout the process. For the month of January, there were no units in the beginning goods in process inventory. 110,000 units were started into production in January; and there were 30,000 units that were 40% complete in the ending goods in process inventory at the end of January. What were the equivalent units of production for materials for the month of January? 80,000 equivalent units 30,000 equivalent units 44,000 equivalent units 60,000 equivalent units 110,000 equivalent units