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) 27, 200 units Units started 123, 500 units Units completed and transferred out 114, 700 units WIP ending (60% for conversion) 36, 000 units Beginning WIP direct materials $32, 000 Beginning WIP conversion costs $20, 250 Costs of materials added $384, 100 Costs of conversion added $271, 125 What are the total equivalent units for direct materials? 136, 300 159, 500 141, 900 150, 700