The Davidson Company uses a weighted average process costing system. The following information was reported for the Assembly Process for January. Materials are added at the beginning of the process and are 100%.

Units:	units	% complete for conversions
work in process, 1/1	60,000	15%
started	105,000
work in process, 1/31	40,000	20%
Costs:
	Materials	Conversion
beginning work in process	$ 16,500	$ 33,250
current costs	$643,500	$332,500

What are the equivalent units for conversion?

a.165,000

b.133,000

c.125,000

d.100,000

e.None of these choices are correct.