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 con Costs of materials added Costs of conversion added 26,200 units 129,500 units 109,700 units 46,000 units $35,000 $22,500 $384,100 $271,125 What are the total equivalent units for conversion costs? O A. 137,300 OB. 155700 O C. 132,700 OD, 122,800