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 129,500 units Units completed and transferred out 112,700 units WIP ending (60% for conversion) 42,000 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? A 137,900 B. 133,700 C. 125,300 OD 154,700