There were 15,000 units 60% complete with respect to conversion costs in work-in-process at the beginning of the period. During the period 145,000 units were entered into production. At the end of the period there were 12,000 units 80% complete with respect to conversion costs in work-in-process. What was the equivalent units of work with respect to conversion costs this period? In this organization all direct materials are added at the beginning of production