Brambles Corporation has two sequential processingdepartments: Assembly and Shaping. The Shaping Department reports the following information. Conversion costs are applied evenly throughout the process.

Beginning WIP Inventory

9,000 units

Transferredin costs in beginning WIP Inventory

$110,200

Direct materials costs in beginning WIP Inventory

$24,500

Conversion costs in beginning WIP Inventory

$22,750

Units transferredin

57,000 units

Transferredin costs

$546,300

Units completed

55,000

Costsadded: direct materials

$167,120

Costsadded: conversion costs

$245,570

Ending WIP Inventory

11,000 units

(60% complete for materials and30% complete forconversion)

What is the total number of equivalent units for directmaterials?

A.

55,000

B.

60,400

C.

63,600

D.

61,600