Forsyth Company Produces Calendars in a One-Process Department What Were the Equivalent Units of Production for Direct Materials

Forsyth Company produces calendars in a one-process department. Materials are introduced at the beginning of the process. Conversion is applied uniformly throughout the process. Data for the current period is as follows:
$$\begin{array} { | l | l | } \hline \text { Beginning work in process inventory (40\% complete) } & 22,500 \text { units } \\\hline \text { Units started in current period } & 130,000 \text { units } \\\hline \text { Ending work in process inventory (60\% complete) } & 28,500 \text { units } \\\hline \text { Costs contained in beginning work in process inventory } & \\\hline \text { Direct materials } & \$ 51,900 \\\hline \text { Conversion } & \$ 20,174 \\\hline \text { Costs added during current period } & \\\hline \text { Direct materials } & \$ 430,000 \\\hline \text { Conversion } & \$ 310,000 \\\hline\end{array}$$ What were the equivalent units of production for direct materials?

A) 141,100
B) 124,000
C) 130,000
D) 152,500