A company uses a process costing system. Its Weaving Department completed and transferred out 120,000 units during the current period. The ending inventory in the Weaving Department consists of 40,000 units (20% complete with respect to direct materials and 60% complete with respect to conversion costs). Determine the equivalent units of production for the Weaving Department for direct materials and conversion costs assuming the weighted average method. Multiple Choice 120,000 materials; 120,000 conversion. 120,000 materials; 160,000 conversion. 128,000 materials; 120,000 conversion. 128,000 materials; 144,000 conversion. 128,000 materials; 184,000 conversion.