Haberdashery Company has a beginning Work-in-Process Inventory of 38,000 units (30% complete). During the period, 123,000 units were started and the ending Work-in-Process Inventory consisted of 33,000 units (90% complete). What are the equivalent units for conversion costs using weighted-average process costing?

Multiple Choice

• 123,000 EUPs

• 128,000 EUPs

• 157,700 EUPs

• 146,300 EUPs