DM are added at the beginning of the process.

Physical units are as follows: Beginning WIP = 40,000 units, 80% completed last period. Of the 76,000 units started this period, only 42,000 were complete at the end of the period. Ending WIP was 60% complete as to CC.

Costs are as follows: Beginning WIP: DM $41,080; CC $95,928 Current month costs: DM $90,000; CC $157,000

What are the DM equivalent units for units started and completed?

	a.	34,000
	b.	82,000
	c.	116,000
	d.	20,400