Martinson 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 Finishing Department: 10,000 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 Units transferred - in $79,940 $24,420 $23,400 49,000 $550,900 Transferred - in costs during April Units completed 45,000 April direct materials cost $155,500 April conversion costs $239,250 WIP, April 30 14,000 units (100% for materials and 60% for conversion costs) What are the equivalent units for direct materials? A. 53,400 B. 59,000 c. 63,000 D. 55,000