At sunrise corporation direct materials are added at the


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?

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Accounting Basics: At sunrise corporation direct materials are added at the
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