Jastak Company uses the weighted-average method in its process costing system. Operating data for the Painting Department for the month of April appear below:

	Units	Percent Complete with Respect to Conversion
Beginning work in process inventory	2,070	80%
Transferred in from the prior department during April	138,000
Ending work in process inventory	13,800	90%

What were the equivalent units for conversion costs in the Painting Department for April?

a. 126,270 units

b. 138,690 units

c. 149,730 units

d. 150,420 units

*****I do not just want the answer...I need to see HOW you got it...thx :) **************