Willingham uses a process-costing system for its single product, which is manufactured from Material X and Material Y. X and Y are introduced to the product as follows: Material X: Added at the beginning of manufacturing Material Y: Added at the 75% stage of completion The company started and completed 136,000 units during the period, and had an ending work-in-process inventory amounting to 16,200 units, 35% complete. Which of the following choices correctly expresses the total equivalent units of production for Material X and Material Y?

	Material X	Material Y
A.	148,150	141,670
B.	148,150	148,150
C.	152,200	136,000
D.	152,200	141,670
E.	152,200	148,150

Please show your work.