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WIP Inventory, January 10 unitsUnits started13,400Units completed and transferred out9000WIP Inventory, December 314400Direct materials$28,200Direct labor$18,000Manufacturing Overhead$7,500The units in ending WIP Inventory were 70% complete for
WIP Inventory, January 10 unitsUnits started13,400Units completed and transferred out9000WIP Inventory, December 314400Direct materials$28,200Direct labor$18,000Manufacturing Overhead$7,500The units in ending WIP Inventory were 70% complete for materials and 45% complete for conversion costs. What are the total equivalent units for direct materials?
a. 4,400
b. 13,400
c. 3,080
d. 12,080
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