he Jones Corporation uses a process system. During the curtent period, 3,200 units were started and 1,300 unis were completed and transferred cut. Ending units were 80% complete for tateriats and 45% complete for corversion costs. Direct maserials costs added were $35,405 and conversion costs added were $32,870. There was no beginning WiP inventory and conversion osts are added evenly throughout the process. At the end of the period, the total equivalont units for direct materials are A. 3,200 8. 2.820 C. 4,065 D. 1,300