At Ruby Incorporated, direct materials are added at the beginning of the process and conversions costs are uniformly applied. Other details include:

WIP beginning (70% for conversion)	24,200 units
Units started	150,000 units
Units completed and transferred out	116,000 units
WIP ending (50% for conversion)	58,200 units
Beginning WIP direct materials	$52,500
Beginning WIP conversion costs	$25,200
Costs of materials added	$443,100
Costs of conversion added	$260,000

What are the total equivalent units for conversion costs?

What are the total equivalent units for conversion costs? O A. 156,740 B. 145,100 O c. 174,200 OD. 132,940