At Davide Corporation,direct Materials Are Added at the Beginning of the Process

At Davide Corporation,direct materials are added at the beginning of the process and conversions costs are uniformly applied.Other details include: $$\begin{array} { | l | r | } \hline \text { WIP bepinging (60\% for conversion) } & 17,500 \text { units } \\\hline \text { Units started } & 114,500 \text { units } \\\hline \text { Units campleted and transferred aut } & 111,700 \text { units } \\\hline \text { WIP ending (30\% far canversion) } & 20,300 \text { units } \\\hline \text { Bepinging WIP direct materials } & \$ 22,300 \\\hline \text { Bepinging WIP canversion costs } & \$ 19,700 \\\hline \text { Costs of materials added } & \$ 370,000 \\\hline \text { Costs of conversion added } & \$ 280,000 \\\hline\end{array}$$
- What are the total equivalent units for direct materials?

A) 134,800
B) 132,000
C) 117,790
D) 129,200