Assume that materials are added at the beginning of the process and conversion costs are added uniformly.

Work in process, beginning
Number of units	17,000
Transferred-in costs	$94,000
Direct materials (100%)	$22,500
Conversion costs (75%)	$25,400
Units transferred in
Number of units	51,500
Transferred-in costs	$640,500
Units completed	37,000
Costs during the period
Direct materials	$155,475
Conversion costs	$213,225
Work in process, ending
Number of units	31,500
(100% complete for materials and 35% complete for conversion)

At period end, what would be the total equivalent units for direct materials?

A	37,000
B	68,500
C	54,000
D	34,500