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 26,200 units 128.500 units 106.700 units 48,000 units $35.000 $22.500 $384.100 $271,125 What are the total equivalent units for direct materials? O A. 176,500 O B. 135,500 OC. 132.900 OD. 154,700