A process with no beginning work in process inventory completed and transferred out 80000 units during a period and had 47000 units in the ending work in process inventory that were 30% complete. The equivalent units of production for the period were O 127000 equivalent units. O 66000 equivalent units. O 80000 equivalent units. O 94100 equivalent units. Save for Later, Concord Company has the following equivalent units of production for July: materials 20000 and conversion costs 15000. Production cost data are: Materials Conversion Work in process inventory, July 1 $5400 $3400 Costs added in July 52200 41000 The unit production costs for July are: Materials Conversion Costs $2.61 $2.96 $2.88 $2.73 Materials Conversion Costs $2.61 $2.96 O $2.88 $2.73 $2.88 $2.96 $2.61 $2.73