Delta Pty Ltd manufactures a product called DT$111.$ Direct materials are added at the beginning of the process and conversion activity occurs uniformly throughout the process. The following data pertains to the month of September $2023.$

Direct materials Conversion costs

Work in process at $1$ September $(60\%$ converted$)11663$

Units completed and transferred out during the month $66054$

Work in process at $30$ September $(20\%$ converted$)6785$

Using the weighted average method of process costing, calculate the equivalent units for direct materials for the month of September $2023.$

Selected Answer: $67,411$

Correct Answer: $72,839$