PLEASE PROVIDE WORK AND SHOW EXPLANATION

WIP Inventory, January 1	0 units
Units started	7,500
Units completed and transferred out	3,300
WIP Inventory, December 31	4,200
Direct materials	$15,500
Direct labor	$18,400
Manufacturing Overhead	$9,000

The units in ending WIP Inventory were 90% complete for materials and 50% complete for conversion costs.

What are the total equivalent units for direct materials