At Hodgson Corporation, direct materials are added at the beginning of the process and conversions costs are uniformly applied. Other details include: WIP beginning (50% for conversion) Units started Units completed and transferred out WIP ending (60% for conversion) Beginning WIP direct materials Beginning WIP conversion costs Costs of materials added Costs of conversion added 23,200 units 124,500 units 112,700 units 35,000 units $32,000 $20,250 $384,100 $271,125 What are the total equivalent units for direct materials? O A. 135,900 OB. 133,700 O C. 147,700 OD. 159,500