Garrison Company adds direct materials at the beginning of the process and adds conversion costs throughout the process. The data listed below represents data in the Shaping Department:

Garrison Company adds direct materials at the beginning of the process and adds conversion costs throughout the process. The data listed below represents data in the Shaping Department (Click the icon to view the data.) What are the equivalent units for direct materials? OA. 50,500 O B. 53,000 O C. 57,000 O D. 61,000 i Data Table 9,000 units WIP, April 1 Transferred-in costs in WIP, April 1 Direct materials (100 %) in WIP, April 1 Conversion costs (75%) in WIP, April 1 $79,940 $24,420 $23,400 48,000 $550,900 Units transferred -in Transferred-in costs during April Units completed 44,000 $155,500 $239,250 13,000 units April direct materials cost April conversion costs WIP, April 30 (100% for materials and 50% for conversion costs) Print Done