View Policies Current Attempt in Progress 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: 91100 units were started into production in January; and there were 20400 units that were 40% 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? 70700 equivalent units. 91100 equivalent units. 82940 equivalent units. 99260 equivalent units