A process manufacturer that uses the weighted$-$average method reports the following.

$$ConversionUnitsPercent CompleteBeginning work in process inventory$20,00080\%$Units completed and transferred out$90,000$Ending work in process inventory$25,00040\%$

Equivalent units of production for conversion are:

Multiple Choice

$46,000.$

$100,000.$

$76,000.$

$90,000.$

$116,000.$