many thanks

At Primera Casa Inc., direct materials are added at the beginning of the process and conversions costs are uniformly applied. Other details include: WIP beginning (50% for conversion) Units started Units completed and transferred out WIP ending (60% for conversion) Beginning WIP direct materials Beginning WIP conversion costs Costs of materials added Costs of conversion added $32,000 $20,250 $384,100 $271,125 What are the total equivalent units for direct materials? O 132,900 O 145,700 O 131,700 22,200 units 123,500 units 110,700 units 35,000 units O 158,500