The following information is provided by Adametz Company:
WIP? Inventory, January 1 = 0 units
Units started = 7,500
Units completed and transferred out = 3,300
WIP? Inventory, December 31 = 4,200
Direct materials = $15,500
Direct labor = $18,400
Manufacturing Overhead = $9,000
The units in ending WIP Inventory were? 90% complete for materials and? 50% complete for conversion costs.
What are the total equivalent units for direct? materials?