The Following Data Were Taken from the Accounting Records of the Hazel

Multiple Choice

The following data were taken from the accounting records of the Hazel Corporation,which uses the weighted-average method in its process costing system:
$$\begin{array} { | l | l | } \hline \begin{array} { l } \text { Beginning work in process inventory } \\\text { (100\% complete as to materials; } 70 \%\end{array} & 30,000 \text { units } \\\text { complete as to corversion) } & \\\hline \text { Started in process during the period } & 90,000 \text { units } \\\hline \begin{array} { l } \text { Ending work in process inventory (100\% } \\\text { complete as to materials; } 60 \% \text { complete as } \\\text { to corversion) }\end{array} & 20,000 \text { units } \\\hline\end{array}$$
What were the equivalent units of production for conversion costs?

A) 102,000 units.
B) 112,000 units.
C) 111,000 units.
D) 100,000 units.