Brick Company adds direct materials at the beginning of the process and adds conversion costs throughout the process. Data for the Finishing Department$$ follows:

$$WIP$,$ April $1$

$14,000$ units

Transferredminusin costs in$$ WIP, April $1$

$$$$79,940$

Direct materials$(100\%)$ in$$ WIP, April $1$

$$$$24,420$

Conversion costs$(75\%)$ in$$ WIP, April $1$

$$$$23,400$

Units transferredminusin

$51,000$

Transferredminusin costs during April

$$$$550,900$

Units completed

$45,000$

April direct materials cost

$$$$155,500$

April conversion costs

$$$$239,250$

$$WIP$,$ April $30$

$20,000$ units

$(100\%$ for materials and$20\%$ for conversion$$ costs$)$

$$

What are the equivalent units for direct$$ materials?

Question content area bottom

Part $1$

A$.$

$59,000$

B$.$

$49,000$

C$.$

$71,000$

D$.$

$65,000$