At HodgsonCorporation, direct materials are added at the beginning of the process and conversions costs are uniformly applied. Other detailsinclude:

WIP beginning(50% forconversion)

22,200 units

Units started

123,500 units

Units completed and transferred out

110,700 units

WIP ending(60% forconversion)

35,000 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 directmaterials?

A.

132,900

B.

145,700

C.

158,500

D.

131,700