Assembly department of Tom Technologies had 110 units as work in process at the beginning of the month. These units were 35% complete. It has 400 units which are 28% complete at the end of the month. During the month, it completed and transferred 1.125 units. Direct materials are added at the beginning of production. Conversion costs are allocated evenly throughout production. Tom uses weighted average process costing method. Calculate the total equivalent units in ending inventory for assignment of conversion costs? O 105 units 195 units O 112 units O 300 units