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 29,200 units 125,500 units 115,700 units 39,000 units $35,000 $22,500 $384,100 $271,125 What are the total equivalent units for direct materials? O A. 154,700 B. 139,100 . 164,500 O D. 144,900