g A company's beginning Work in Process inventory consisted of 26,000 units that were 80% complete with respect to direct labor. A total of 96,000 were finished during the period and 31,000 remaining in Work in Process inventory were 50% 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: Group of answer choices 132,300 82,000. 63,500. 96,000. 111,500.