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) 27,200 units Units started 122,500 units Units completed and transferred out 116,700 units WIP ending (60% for conversion) 33,000 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 direct materials? A) 149,700 B) 136,500 C) 143,900 D) 155,500

(Please show details)