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. OA) 112,500; 130,000 B) 130,000; 112,000 C) 130,000; 130,000 OD) 122,500; 112,000