At Opal Incorporated, direct materials are added at the beginning of the process and conversions costs are uniformly appied Other details include 16,200 units 155,000 units 118,000 units WIP beginning (70% for conversion) Units started Units completed and transferred out WIP ending (50% for conversion) Beginning WIP direct materials Beginning WIP conversion costs Costs of materials added Costs of conversion added 53,200 unit $52,500 $25,200 $443,100 $260,000 What are the total equivalent units for direct materials? OA. 208,200 O B. 171,200 O C. 144,600 D. 134.200 Click to select your