At Roarie Manufacturing Co., direct materials are added at the beginning of the process and conversions costs applied. Other details include: are unformly WIP beginning (70% for conversion) | 16,200 units 151,000 units Units started Units completed and transferred out units [WIP ending (50% for conversion) 52,200 units Beginning WIP direct materials Beginning WIP conversion costs Costs of materials added Costs of conversion added $52,500 $25,200 $443,100 $260,000 What are the total equivalent units for direct materials