Assembly department of Zahra Technologies had 100 units as work in process at the beginning of the month. These units were 55% complete. It has 300 units which are 35% complete at the end of the month. During the month, it completed and transferred 600 units. Direct materials are added at the beginning of production. Conversion costs are allocated evenly throughout production. Zahra uses weighted - average process - costing method. What is the total equivalent units in ending inventory for assignment of direct materials cost? A. 105 units B. 300 units C. 195 units D. 100 units