A company's beginning Work in Process inventory consisted of 24,000 units that were 90% complete with respect to direct labor. A total of 94,000 were finished during the period and 29,000 remaining in Work in Process inventory were 60% complete with respect to direct labor at the end of the period. Using the weighted-average method, the equivalent units of production with regard to direct labor were: 73,800. 111,400. 87,000. 94,000. 133,000