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 24,200 units 130,500 units 113,700 units 41,000 units $35,000 $22,500 $384,100 $271,125 What are the total equivalent units for direct materials? O A. 137,900 OB. 138,300 O C. 171,500 OD. 154,700