Compute the number of equivalent units with respect to both direct materials and conversion for March using the weighted-average method.

	Units	Direct Materials Percent Complete	Conversion Percent Complete
Beginning work in process inventory	25,500	100%	55%
Units started and completed	111,000
Units completed and transferred out	136,500
Ending work in process inventory	30,500	70%	60%

Multiple Choice

• 157,850 direct materials; 157,850 conversion.

• 145,650 direct materials; 148,700 conversion.

• 136,500 direct materials; 120,150 conversion.

• 157,850 direct materials; 154,800 conversion.

• 154,800 direct materials; 154,800 conversion.