The Martin Company uses the weighted average method. The beginning work in process consists of 6,000 units (100% completed as to materials and 50% complete as to conversion costs). The number of units completed was 120,000. The ending work in process consists of 10,000 units (100% complete as to materials and 20% complete as to conversion costs).

Refer to Figure 6-6. What are the equivalent units of production for conversion costs? A. 120,000 B. 132,000 C. 122,000

D. 135,000