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At Trapeze Corporation, direct materials are added at the beginning of the process and conversions costs are uniformly applied. Other details include: WIP beginning (50%

At Trapeze Corporation, direct materials are added at the beginning of the process and conversions costs are uniformly applied. Other details include:

WIP beginning (50% for conversion)

20 comma 20020,200 units

Units started

129 comma 500129,500 units

Units completed and transferred out

106 comma 700106,700 units

WIP ending (60% for conversion)

43 comma 00043,000 units

Beginning WIP direct materials

$35,000

Beginning WIP conversion costs

$22,500

Costs of materials added

$384,100

Costs of conversion added

$271,125

What are the total equivalent units for direct materials?

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