Compute the number of equivalent units with respect to both direct materials and conversion for March using the weighted-average method. Direct Materials Percent Complete 100% Conversion Perce Complete 55% Beginning work in process inventory Units started and completed Units completed and transferred out Ending work in process inventory Units 25,000 110,000 135,000 30,000 70% 60% Multiple Choice 135,000 direct materials; 119,000 conversion. 144,000 direct materials; 147,000 conversion. 156,000 direct materials; 156,000 conversion. 153,000 direct materials; 153,000 conversion. 156,000 direct materials; 153,000 conversion