A process with no beginning work in process, completed and transferred out 85100 units during a period and had 49600 units in the ending work in process inventory that were 20% complete. The equivalent units of production for the period for conversion costs were: O 71000 equivalent units. O 134700 equivalent units. O 85100 equivalent units. O 95020 equivalent units. A department adds all raw materials to a process at the beginning of the process and incurs conversion costs uniformly throughout the process. For the month of January, there were no units in the beginning work in process inventory; 91500 units were started into production in January; and there were 19300 units that were 30% 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? 097290 equivalent units. O 85710 equivalent units. O 91500 equivalent units. O 72200 equivalent units