Haberdashery Company has a beginning Work-in-Process Inventory of 43,000 units (30% complete). During the period, 128,000 units

Question:

Haberdashery Company has a beginning Work-in-Process Inventory of 43,000 units (30% complete). During the period, 128,000 units were started and the ending Work-in-Process Inventory consisted of 38,000 units (90% complete). What are the equivalent units for conversion costs using weighted-average process costing?
a) 128,000.
b) 133,000.
c) 154,300.
d) 167,200.