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) 25,200 units Units started 123,500 units Units completed and transferred out 107,700 units WIP ending (60% for conversion) 41,000 units Beginning WIP direct materials $35.000 Beginning WIP conversion costs $22,600 Costs of materials added $384,100 Costs of conversion added $271,125 What are the total equivalent units for direct materials? OA 132.300 OB 164.500 OC 132.900 OD 148,700