Acme is a manufacturer that uses a weighted average process cost system. The accounting system outputs this information from one of Acme's departments Direct materials Conversion Percent Units Percent Complete Complete Beginning work in process inventory 37,000 100% 60% Units started and completed 134,000 Units completed and transferred out 171,000 Ending work in process inventory 36,000 100% 35% Production cost information for the department Beginning work in process Direct materials Conversion Costs added this period Direct materials Conversion $ 55,000 60,850 $ 115,850 $ 299,000 611,150 910,150 What is the equivalent units of production for direct materials