At Atlanta Company, direct materials are added at the start of the process and conversion costs are added evenly during the process Company is using FIFO method for its process costing. The following is given for a cooking department for month of May: Inspection occurs when production is 100 percent completed. Normal spollage is 4 percent of units that successfully pass the inspection point in current month. The following cost data are avallable: Beginning Work in Process Costs: DM \$216,000; CC \$27,000 Costs added during current period: DM $1,349,400: CC $235,600 Additional costs of $30,000 incurred because some units required rework upon inspection. Total rework cost was $30,000$20,000 was considered normal rework. Compute equivalent units of production for direct materials. At Atlanta Company, direct materials are added at the start of the process and conversion costs are added evenly during the process Company is using FIFO method for its process costing. The following is given for a cooking department for month of May: Inspection occurs when production is 100 percent completed. Normal spollage is 4 percent of units that successfully pass the inspection point in current month. The following cost data are avallable: Beginning Work in Process Costs: DM \$216,000; CC \$27,000 Costs added during current period: DM $1,349,400: CC $235,600 Additional costs of $30,000 incurred because some units required rework upon inspection. Total rework cost was $30,000$20,000 was considered normal rework. Compute equivalent units of production for direct materials