Compute the number of equivalent units with respect to both direct materials and conversion for March using the weighted-average method. Conversion Percent Direct Materials Units Percent Complete Beginning work in process inventory 34,000 100% Complete 55% Units started and completed 128,000 Units completed and transferred out 162,000 Ending work in process inventory 39,000 708 608 Multiple Choice 189,300 direct materials; 189,300 conversion. O 162,000 direct materials; 139,700 conversion. 173,700 direct materials; 177,600 conversion.