Direct materials are added uniformly throughout a process Direct materials cost, BWIFP Direct materials per equivalent $36,000 $4.90 26,750 unit Completed units 7,500 units were 35% complete with respect to direct materials in beginning WIP. Using the FIFO method, how much is the total direct materials cost for units completed and transferred out? a. $179,937.50 b. $190,962.50 c. $154,212.50 d. $143,187.50