Tearjerkers Company Manufactures Generic Greeting Cards $\text { Work-in-process inventory, September } 1$

Tearjerkers Company manufactures generic greeting cards. Material is introduced at the beginning of the process in the Printing department. Conversion costs are applied uniformly throughout the process. The weighted- average method of product costing is used. Data for the Printing department for the month of September follow: $\text { Work-in-process inventory, September } 1$
Units $\quad$ 22,500 units
Directmaterials(100\% complete) $\quad \mathbf{\$ 5 1 , 0 0 0}$
Conversion costs ( $30 \%$ complete) $\quad \$ 20,472$
Units started inSeptember $\quad$ 127,500 units
Units completed in September $\quad$ 123,000 units
Work-in-process inventory September 30 $\quad$$\quad$ 27,000 units
( $\mathbf{1 0 0} \%$ complete as to materials
and $60 \%$ complete as to conversion costs)
Directmaterialsadded in September $\quad\quad\$ 427,500$
Conversioncosts added in September $\quad\quad \$ 315,000$ The equivalent units for conversion costs are:

A) 123,000
B) 139,200
C) 132,450
D) 150,000