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The following information is provided by Arrow 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 Arrow Company: WIP Inventory. January 1 Units started Units completed and transferred out WIP Inventory, December 31 Direct materials Direct labor Manufacturing Overhead O units 7,000 4,000 3,000 $115.500 $18.400 $9,000 The units in ending WIP Inventory were 80% complete for materials and 40% complete for conversion costs. What are the total equivalent units for direct materials? 7,000 6,400 2,400 3,000

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