Ot Assembly department of Zahra Technologies had 200 units as work in process at the begning of the month. These units were 45% complete has 300 units which are 35% complete at the end of the month. During the month, it completed and transferred 500 units Drect materials are added at the beginning of production. Conversion costs are allocated evenly throughout production. Zahra uses weighted-average process-costing method. Calculate the total equivalent units in ending inventory for assignment of conversion costs? O A. 195 units OB. 200 units O C. 105 units O D. 300 units