33. Direct materials are added uniformly throughout a process.

Direct materials cost per equivalent unit = $5.12 Completed units = 50,502

6,000 units were 45% complete with respect to direct materials in beginning WIP. 5,000 Units in ending WIP are 75% complete with respect to direct materials.

Using the FIFO method, how much is the direct materials cost of units completed and transferred out?

a- $261,270.24 b- Not enough information. c- $294,570.24 d- $258,570.24