At Sunrise? Corporation, direct materials are added at the beginning of the process and conversions costs are uniformly applied. Other details? include:
WIP beginning? (50% for? conversion)?19,200 units
Units started ?120,500 units
Units completed and transferred out ?116,700 units
WIP ending? (60% for? conversion) ?23,000 units
Beginning WIP direct materials ?$35,000
Beginning WIP conversion costs ?$22,500
Costs of materials added ?$384,100
Costs of conversion added ?$271,125
What are the total equivalent units for direct? materials?