At the start of production McKenzie Company adds all the needed raw material The following production information is available for April: Beginning Work in Process Inventory (35% complete as to conversion) Started this period Ending Work in Process Inventory (60% complete as to conversion) Beginning Work in Process Inventory Costs: Material Conversion Current Period Costs: Material Conversion 10,000 units 120,000 units 8,000 units $32,000 74,000 $ 298,243 89,979 What are the equivalent units for material using the weighted average method? 126,800 O 122,000 O 130,000 O 128,300