Figure 6-15 the Davidson Company Uses a Weighted Average Process

Figure 6-15 The Davidson Company uses a weighted average process costing system. The following information was reported for the Assembly Process for January. Materials are added at the beginning of the process and are 100%.
Refer to Figure 6-15. What are the equivalent units for conversion?

A) 133,000
B) 165,000
C) 125,000
D) 100,000
E) none of the above