1. Oh My Heart, Co. is a manufacturer that uses a process costing system and the weighted average method to calculate costs. The following information is available for the current period for the firms Cutting department:

   Units:
   Beginning WIP inventory (100% complete as to materials and 55% complete as to conversion costs)	75,000
   Units started during the current period	141,000
   Units completed and transferred out to the next department during the period	120,000
   Ending WIP inventory (80% complete as to materials and 50% complete as to conversion costs)	96,000
   Costs:
   Beginning WIP inventory, direct materials costs	$35,000
   Beginning WIP inventory, conversion costs	$43,500
   Direct materials costs incurred during the current period	$177,500
   Conversion costs incurred during the current period	$318,900

   Calculate the equivalent units of production (EUP) with respect to direct materials.

   	a.	172,800
   	b.	196,800
   	c.	140,400
   	d.	216,000
   	e.	168,000