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 23,200 units 122.500 units 113,700 units 32,000 units $35,000 $22,500 $384.100 $271,125 O A. 132,900 OB. 125,300 OC. 145,700 OD. 129,700 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 23,200 units 122.500 units 113,700 units 32,000 units $35,000 $22,500 $384.100 $271,125 O A. 132,900 OB. 125,300 OC. 145,700 OD. 129,700