At a manufacturing Corporation, direct materials are added at the beginning of the process and conversions costs are uniformly applied. Other details include: (4 requirements: computing total ending balance of WiP in units, cost per equivalent unit for Materials, total cost of units completed and transferred out, and total cost of units remaining in ending work in process (WIP)) WIP beginning Units started Units completed and transferred out WIP ending (80% for materials: 60% for conversion) Beginning WIP direct materials Beginning WIP conversion costs Costs of materials added Costs of conversion added 10,200 units 119,500 units 115,700 units ???? units $32,000 $20,250 $504,400 $271125 How many units are the total ending balance of WIP