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The following information is provided by Arrow Company: WIP Inventory, January 1 O units Units started 6,900 4,600 Units completed and transferred out 2,300 WIP

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The following information is provided by Arrow Company: WIP Inventory, January 1 O units Units started 6,900 4,600 Units completed and transferred out 2,300 WIP Inventory, December 31 Direct materials $15,500 Direct labor $18,400 Manufacturing Overhead $9,000 The units in ending WIP Inventory were 78% complete for materials and 40% complete for conversion costs. What are the total equivalent units for direct materials? O A. 6,394 OB. 1,794 OC. 2,300 OD. 6,900

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