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 130,500 units 116,700 units 37,000 units $35,000 $22,500 $384,100 $271,125 What are the total equivalent units for conversion costs? O A. 135,200 OB. 153,700 O C. 138,900 OD. 128,300