Compute the number of equivalent units with respect to direct materials using the weighted-average method. Beginning work in process inventory Units started and completed Units completed and transferred out Ending work in process inventory Multlple Choice 0 0000 145,000. 40,000. 105,000. 112 ,000. 185,000. Units 35,000 110,000 145,000 40,000 Direct Materials Percent Complete 100% 100% Conversion Percent Complete 55% 30%