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Bramble's Manufacturing has 5900 units in beginning Work in Process Inventory, 10% complete as to conversion costs, 15100 units transferred out to Finished Goods Inventory,

Bramble's Manufacturing has 5900 units in beginning Work in Process Inventory, 10% complete as to conversion costs, 15100 units transferred out to Finished Goods Inventory, and 1800 units in ending Work in Process Inventory 5% complete as to conversion costs. Direct materials are fully added at the beginning of the process. How much are equivalent units of production for direct materials if the weighted-average method is used?

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