Haberdashery Company has a beginning Work$-$in$-$Process Inventory of $36,000$ units $(30\%$ complete$).$ During the period, $121,000$ units were started and the ending Work$-$in$-$Process Inventory consisted of $31,000$ units $(90\%$ complete$).$ What are the equivalent units for conversion costs using weighted$-$average process costing?

Multiple Choice

$121,000$ EUPs

$126,000$ EUPs

$143,100$ EUPs

$153,900$ EUPs