mail 101 The following information is provided by Dart Manufacturing: WIP inventory, January 1 0 units Units started 5,000 Units completed and transferred out 2,000 WIP inventory, December 31 3,000 Direct materials $12,500 Direct labor $16,300 Manufacturing overhead $8,700 The units in ending WIP inventory were 90% complete for materials and 60% complete for conversion costs What are the total equivalent units for direct materials? 9 o BI % & 4 5 6 7 8 9 O