At Global Tech Inc., direct materials are added at the beginning of the process and conventions costs are uniformly applied. Other details include: WP beginning (50% for conversion) Units started Units completed und transferred out WIP anding (60% for conversion) Beginning WIP direct materials Beginning WIP conversion costs Costs of materials added Costs of conversion added 27,200 units 121,500 units 109,700 units 39.000 units $35,000 $22,500 What are the total equivalent units for direct materials? $384,100 $271.125 OA 140,700 O. 136,000 OC 100,500 00 133,100 19