A company's beginning Work in Process inventory consisted of 36,000 units that were 80% complete with respect to direct labor. A total of 106,000 were finished during the period and 41,000 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: a. 73,500. b. 126,500. c. 92,000. d. 106,000. e. 155,300