The May Corporation uses a process system. During the current period, 3100 units were started and 1400 units were completed and transferred out. Ending units were 70% complete for materials and 45% complete for conversion costs. Direct materials costs added were $35,405 and conversion costs added were $32,870. There was no beginning WIP Inventory and conversion costs are added evenly throughout the process. At the end of the period, the total equivalent units for direct materials are

2165

3100

4290

3865