There were $15,000$ units $60\%$ complete with respect to conversion costs in work$-$in$-$process at the beginning of the period. During the period $145,000$ units were entered into production. At the end of the period there were $12,000$ units $80\%$ complete with respect to conversion costs in work$-$in$-$process.

What was the equivalent units of work with respect to conversion costs this period? In this organization all direct materials are added at the beginning of production.

There were $15,000$ units $60\%$ complete with respect to conversion costs in work$-$in$-$process at the beginning of the period. During the period $145,000$ units were entered into production. At the end of the period there were $12,000$ units $80\%$ complete with respect to conversion costs in work$-$in$-$process.

What was the equivalent units of work with respect to conversion costs this period? In this organization all direct materials are added at the beginning of production.

$145,000$

$157,600$

$172,000$

None of the above