A department completed and transferred out 100,000 units. The ending work in process inventory contained 30,000 units( 75% complete with respect to direct materials and 40% complete with respect to conversion costs) Determine the equivalent unit of production for direct materials and for conversions costs using the weighted average method Multiple Choice 130,000 direct materials: 130.000 conversion 107.500 direct materials, 118,000 conversion 112,500 direct materials: 130,000 conversion none of the above