Information about units processed and processing costs incurred during a recent month in the Refining Department of a manufacturing company follow: | Percent Completion Conversion Costs 35% Beginning work in process inventory Units started into production Units completed and transferred out Ending work in process inventory Number of Units 11,000 120,000 114,000 17,000 1 30% The beginning work in process inventory included $11,000 of conversion cost. During the month, the Department incurred an additional $290,000 in conversion costs. Assuming that the company uses the weighted average cost method, what are the equivalent units for conversion costs for the Blending Department for the month? O 119,100 120,000 114,000 O 131,000