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:
Metabolism
The set of life-sustaining chemical reactions in organisms that allow for the growth, reproduction, maintenance of health, and response to environments, typically involving energy release and consumption.
Neuromuscular Junction
The synapse or junction where the motor neuron communicates with the skeletal muscle fiber to initiate muscle contraction.
Synaptic Vesicles
Membrane-bound sacs within a nerve cell (neuron) that contain neurotransmitters, which are released into the synaptic cleft to transmit signals between neurons.
Synaptic Cleft
The small gap between neurons at a synapse, through which neurotransmitters are released to transmit nerve impulses.
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