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Acme Company uses process costing. During the current month, the third processing department's beginning work in process inventory includes 2,400 units that are 45%

Acme Company uses process costing. During the current month, the third processing department's beginning work in process inventory includes 2,400 units that are 45% complete with respect to direct materials. A total of 10,500 units are started into production and 7,900 units are completed and transferred out to finished goods inventory. The units in ending work in process inventory are 35% complete with respect to direct materials. What are the total equivalent units of production for direct materials for the month?

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