Can you show me the step? Why it is 130000 ? is beginning+start?

Using the following information to answer question 6-9. Collins Company adds direct materials at the start of production. July information for the company is as follows: anginning work in process inverter! (11% complete as Io conversion) Ballad d urin 9 July Enilg work in process inventory m5 complete as to conversion) Blynnlng will is groom mm Dies-t malarial Immersion cost Curr-a1 plrlod out: Died mils [ill Eomarsion 031 What are the equivalent units for materials using the weighted average method? Select one: ' 110 000 X 120000 130000 108000 The correct answer is: 130 000