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The following selected data were extracted from the company's production report: Work-in-process June 1, 14500 units Direct material: 100% complete OMR 120,000 Conversion: 40% complete

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The following selected data were extracted from the company's production report: Work-in-process June 1, 14500 units Direct material: 100% complete OMR 120,000 Conversion: 40% complete OMR 34,000 Balance in work-in-process, June 1 OMR 154,000 Units started during June 136000 units Units completed during June and transferred out to finished goods inventory ? units 9500 units Work-in-process June 30 Materials 80% complete. Conversion 50% complete. Required Calculate the equivalent units of direct material for June

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