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 17000 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, who are the equivalent units for conversion costs for the Blending Department for the month 119.100 120.000 114.000 131000 O Po e