Multiple Choice Question 59 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: 59300 units were started into production in January, and there were 19400 units that were 50% 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? O 69900 equivalent units. O 79600 equivalent units 99000 equivalent urits. O 89300 equivalent units