A company uses a process costing system. Its Welding Department completed and transferred out 100,000 units during the current period The ending inventory in the Welding Department consists of 30,000 units (75% complete with respect to direct materials and 40% complete with respect to conversion costs) Determine the equivalent units of production for the Welding Department for direct materials and conversion costs assuming the weighted average method 524 Multiple Choice O 130,000 materials; 130,000 conversion . O 130,000 materials: 112,000 conversion. 107,500 materials, 118,000 conversion 122,500 materials, 112,000 conversion 112,500 materials: 130.000 conversion