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The following information is provided by Dart Manufacturing: WIP inventory, January 1 0 units Units started 5,000 Units completed and transferred out 2,000 WIP inventory,

The following information is provided by Dart Manufacturing:

WIP inventory, January 1

0 units

Units started

5,000

Units completed and transferred out

2,000

WIP inventory, December 31

3,000

Direct materials

$12,500

Direct labour

$16,300

Manufacturing overhead

$8,700

The units in ending WIP inventory were 100% complete for materials and 60% complete for conversion costs.

Calculate the total number of "Equivalent Units" with respect to Direct Materials and Conversion Costs

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