Use the following data from a company using a process costing system to answer the question below. Beginning Work in Process Inventory on June 1: 1,000 units-100 percent complete as to direct materials 80 percent complete as to conversion costs Units Started During June: 6,500 units Ending Work in Process Inventory on June 30: 1,200 units-100 percent complete as to direct materials 40 percent complete as to conversion costs The FIFO process costing method is used by the company. Equivalent units for direct materials during the month totaled a. 6,500. b. 8,700. c. 6,700. d. 7,700.