The following information is provided by Adametz Company:

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?

A. 7,500

B. 3,780

C. 7,080

D. 4,200