A company uses a process costing system. The company uses the weighted-average method and reports the following data for its Welding department. Units completed and transferred out Ending work in process inventory Units 100,000 30,000 Direct materials Percent Complete 100% Conversion Percent Complete 100% 759 40% Calculate the equivalent units of production for both direct materials and conversion for the Welding department. Multiple Choice 130,000 direct materials; 130,000 conversion 130,000 direct materials; 112,000 conversion 107,500 direct materials: 118,000 conversion 122,500 direct materials: 112,000 conversion: