A total of 12,500 units of product remain in the Assembly department at the end of the year. Direct materials are 75 percent complete and direct labor is 35 percent complete. Calculate the equivalent units in the Assembly department for direct materials.

Select one:

a. 8,000 direct materials equivalent units

b. 9,375 direct materials equivalent units

c. 4,375 direct materials equivalent units

d. 9,000 direct materials equivalent units