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 120,500 units 115,700 units 31,000 units $35,000 $22,500 $384, 100 $271,125 What are the total equivalent units for direct materials? A. 146,700 OB. 134,300 O C. 141,900 OD. 151,500