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 28,200 units 123,500 units 106,700 units 45,000 units $35,000 $22,500 $384,100 $271,125 What are the total equivalent units for direct materials? OA. 134,900 OB. 133,700 O C. 151,700 O D. 168,500