SIM Industrial uses a weighted average process costing system. The following information was reported for the Finishing Process for December.

	Units	Percent Complete with Respect to Conversion
Beginning work in process inventory	60,000	15%
Started into production during the month	105,000
Ending work in process inventory	40,000	20%

Materials are added at the beginning of the process. What were the equivalent units for conversion for the month?

Question 14 options:

	133,000
	100,000
	165,000
	125,000