A materials requisition slip showed that direct materials requested were $25,000 and indirect materials requested were $18,000. The entry to record the transfer of materials from the storeroom is A department adds raw materials to a process at the beginning of the process and conversion costs uniformly throughout the process. For the month of January, there were no units in the beginning work in process inventory; 90, 000 units were started into production in January, and there were 40, 000 units that were 40% 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? 106,000 equivalent units 90, 000 equivalent units 74,000 equivalent units 96,000 equivalent units