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The following information is provided by Adametz Company: WIP Inventory, January 1 Units started Units completed and transferred out WIP Inventory, December 31 Direct materials

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The following information is provided by Adametz Company: WIP Inventory, January 1 Units started Units completed and transferred out WIP Inventory, December 31 Direct materials Direct labor Manufacturing Overhead 0 units 7,900 3,000 4,900 $15,500 $18,400 $9,000 The units in ending WIP Inventory were 80% complete for materials and 50% complete for conversion costs What are the total equivalent units for direct materials? O A. 3,920 O B. 6,920 O C. 4,900 O D. 7,900

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