McIlhenny Company McIlhenny Company adds material at the start of production. The following production information is available for February:

Beginning Work in Process Inventory
	(35% complete as to conversion)	10,000	units
Started this period		120,000	units
Ending Work in Process Inventory
	(60% complete as to conversion)	8,000	units
Beginning Work in Process Inventory Costs:
	Material	$24,500
	Conversion	68,905
Current Period Costs:
	Material	$ 75,600
	Conversion	130,053

Refer to McIlhenny Company. What are the equivalent units for conversion using the weighted average method?

	a.	128,360
	b.	130,000
	c.	122,000
	d.	126,800