At SunriseCorporation, 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 114,700 units

WIP ending(60% forconversion) 31,000 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 conversioncosts?

A) 125800

B)133300

C)130200

D)145700