Units Direct materials Percent Complete 100% Conversion Percent Complete 1008 100,000 Units completed and transferred out Ending work in process inventory 40% 30,000 75% Calculate the equivalent units of production for both direct materials and conversion for the Welding department O 130,000 direct materials; 130,000 conversion O 130,000 direct materials: 112,000 conversion O 107,500 direct materials: 118,000 conversion O 122,500 direct materials: 112,000 conversion O 112,500 direct materials: 130,000 conversion