At Trapeze Corporation, direct materials are added at the beginning of the process and conversions costs are uniformly applied. Other details include: 26,200 units 122,500 units 116,700 units 32,000 units $35,000 $22,500 $384,100 $271,125 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 What are the total equivalent units for direct materials? A. 142,900 . 154,500 . 135,900 D. 148,700