At Trapeze Corporation, direct materials are added at the beginning of the process and conversions costs are uniformly applied. Other details indude: WIP beginning (50% for conversion) 26,200 units Units started 125,500 units Units completed and transferred out 111,700 units WIP ending (60% for conversion) 40,000 units Beginning WIP direct materials $35,000 Beginning WIP conversion costs $22,500 Costs of materials added $384,100 Costs of conversion added $271,125 What are the total equivalent units for conversion costs? OA 131,700 OB. 124,800 O C. 135,700 D. 151,700