Talamoto Co. manufactures a single product that goes through two processes-mixing and cooking. The following data pertains to the Mixing Department for September. Work-in-process Inventory Sept. 1 39,000 units 70% 22,000 units 50% Conversion complete Work-in-process inventory Sept. 30 Conversion complete Units started into production in Sept. Units completed and transferred out Costs Work-in-process inventory Sept.1 100,000 ? units Material P Material Q Conversion $167,000 153,000 133,000 Costs added in September Material P Material Q Conversion $251,000 230,000 494,200 Material P is added at the beginning of work in the Mixing Department. Material Q is also added in the Mixing Department, but not until units of product are forty percent completed with regard to conversion. Conversion costs are incurred uniformly during the process. Total equivalent units for Material Q under the weighted-average method are calculated to be Multiple Choice 128,000 equivalent units 100,000 equivalent units. 117,000 equivalent units. 95,000 equivalent units. 139,000 equivalent units