The Learner Company uses the weighted average method. Learner's beginning work in process consists of 6,600 units (100% complete with respect to materials and 60% complete with respect to conversion costs). The number of units completed is 126,000. The ending work in process consists of 10,500 units (100% complete with respect to materials and 30% complete with respect to conversion costs). What are the equivalent units of production for conversion costs?

a. 129,150

b. 132,000

c. 135,000

d. 120,850