If all direct materials are added at the end of the production process, and the units have made it 50% of the way through the production process, then the percentage completion for the direct materials is:

A. 0%

B. 50%

C. 100%

D. none of the above

Yummy Tummy Desserts as 2,800 quarts of ice cream in WIP inventory, with all materials already added. What are equivalent units in ending WIP inventory for materials if the ice cream is 73% through the process?

A. 2044

B. 2800

C. 0

D. 756