A total of 7,000 units of product remain in the Quality Testing department at the end of the year. Direct materials are 65 percent complete and direct labor is 25 percent complete. Calculate the equivalent units in the Quality Testing department for direct materials and direct labor.

Select one:

a. 4,500 direct materials equivalent units

b. 4,550 direct materials equivalent units

c. 6,300 direct materials equivalent units

d. 1,750 direct materials equivalent units