The following information is provided by Zander Corporation: 
The units in ending WIP inventory were 80% complete for materials and 45% complete for conversion costs.
What are the total equivalent units for direct materials?
Definitions:
Content Validity
The extent to which a test measures all aspects of the concept it intends to assess.
Construct Validity
The extent to which a test measures what it claims to measure, often assessed through various methodologies.
Concurrent Validity
A measure of how well a particular test correlates with a previously validated measure.
Contextual Validity
The appropriateness of research or assessment methods and conclusions within the specific context they are applied.
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