TB MC Qu$.5-49($Algo$)$ Arona Corporation manufactures canoes... department to be coated with sealant. Arona uses a weighted$-$average process cost system to collect costs in both departments. canoes in process that were $40\%$ complete with respect to conversion cost. During July, the Fabrication Department completed $89$ canoes and transferred them to the Waterproofing Department.

What are the Fabrication Department's equivalent units of production related to materials for July?

Multiple Choice

$81$

$97$

$109$

$119$