(9) A companys beginning WIP inventory consisted of 110,000 units that were 20% complete with respect to conversion costs. A total of 140,000 were finished during the period. There are 115,000 remaining in WIP inventory were one-third complete with respect to conversion costs at the end of the period. Using the weighted-average method, the equivalent units produced were: a. 125,000 units b. 140,000 units c. 225,000 units d. 186,000 units e. 183,000 units