At Trapeze 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 22,200 units 128,500 units 109,700 units 41,000 units $35,000 $22,500 $384, 100 $271,125 What are the total equivalent units for conversion costs? O A. 134,300 OB. 120,800 O C. 130,200 OD. 150,700