In the month of June, a department had 18,000 units in beginning work in process inventory that were 60% complete. During June, 91,000 units were transferred into production from another department. At the end of June, there were 11,000 units in ending work in process inventory that were 30% complete as to conversion. 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) 91,000 equivalent units.
b) 98,000 equivalent units.
c) 101,300 equivalent units.
d) 109,000 equivalent units.