In the Month of June a Department Had 20000 Units

In the month of June a department had 20000 units in beginning work in process that were 70% complete. During June 90000 units were transferred into production from another department. At the end of June there were 10000 units in ending work in process that were 40% complete. Materials are added at the beginning of the process while conversion costs are incurred uniformly throughout the process. The equivalent units of production for conversion costs for June were

A) 90000 equivalent units.
B) 104000 equivalent units.
C) 100000 equivalent units.
D) 110000 equivalent units.