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Haberdashery Company has a beginning Work-in-Process Inventory of 43,000 units (30% complete). During the period, 128,000 units were started and the ending Work-in-Process Inventory consisted

Haberdashery Company has a beginning Work-in-Process Inventory of 43,000 units (30% complete). During the period, 128,000 units were started and the ending Work-in-Process Inventory consisted of 38,000 units (90% complete). What are the equivalent units for conversion costs using weighted-average process costing?

128,000.

133,000.

154,300.

167,200.

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