The Martin Company uses the weighted average method. The beginning work in process consists of 6,000 units (100% completed as to materials and 50% complete as to conversion costs). The number of units completed was 120,000. The ending work in process consists of 10,000 units (100% complete as to materials and 20% complete as to conversion costs).
What are the equivalent units of production for conversion costs?
A. 120,000
B. 132,000
C. 122,000
D. 135,000