Problem
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): 22,200 units
Units Started: 121,500 units
Units completed and transferred out: 107,700 units
WIP ending (60% for conversion): 36,000 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?