Smith Manufactures Greeting Cards $\begin{array} { l } \text {Direct materials added in September }&427,500\\ \text {Conversion costs added in September }&\$315,000\\\end{array}$

Smith manufactures 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 process costing is used.Data for the Printing Department for the month of September follow:
Work-In-Process Inventory,September 1:
$\begin{array} { l } \text {Units }&22,500\\ \text { Direct materials ( \( 100 \% \) complete) }&\$51,000\\ \text {Conversion costs ( \( 30 \% \) complete) }&\$20,472\\\end{array}$

$\begin{array} { l } \text {Units started in September }&127,500\\ \text { Units completed in September}&123,000\\ \text { Work-In-Process Inventory, September } 30&27,000\\\end{array}$

$\begin{array} { l } \text {Direct materials added in September }&427,500\\ \text {Conversion costs added in September }&\$315,000\\\end{array}$

With regard to the Work-In-Process Inventory on September 30,materials are 100 percent complete and conversion costs are 50 percent complete.The equivalent units for conversion costs are ________.

A) 123,000
B) 132,450
C) 136,500
D) 150,000