At Global Tech Inc., direct materials are added at the beginning of the process and conversions costs are uniformly applied. Other details include: WIP beginning (50% for conversion) 27,200 units Units started 121,500 units Units completed and transferred out 109,700 units WIP ending (60% for conversion) 39,000 units Beginning WIP direct materials $35,000 Beginning WIP conversion costs $22,500 Costs of materials added $384,100 Costs of conversion added $271,125 What are the total equivalent units for direct materials? O A. 148,700 B. 133,100 C. 160,500 D. 136.900