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Compute the number of equivalent units with respect to direct materials using the weighted-average method. Direct Materials Conversion Percent Units Percent Complete Complete Beginning work in process inventory 31, eee 100% 35% Units started and completed 110,000 Units completed and transferred out 141,000 Ending work in process inventory 30,000 100% 65% Multiple Choice Multiple Choice 141,000 30,000 O 111,000 129.500 171000