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 21,200 units 120,500 units 109,700 units 32,000 units $35,000 $22,500 $384,100 $271,125 What are the total equivalent units for direct materials? A. 152,500 OB. 128,900 O C. 130,900 D. 141,700