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 What are the total equivalent units for direct materials? 22,200 units 120,500 units 115,700 units 27,000 units $35,000 $22,500 $384,100 $271,125 OA. 147,500 B. 137,900 C. 131,900 OD. 142,700