The following information is provided by Arrow Company: 
The units in ending WIP inventory were 80% complete for materials and 40% complete for conversion costs.
What are the total equivalent units for direct materials?
Definitions:
LDL Production
The process by which the liver synthesizes low-density lipoprotein, a type of cholesterol that can accumulate in arteries and lead to heart disease.
Blood Lipid
Fats in the bloodstream, including cholesterol and triglycerides, that are indicators of heart health.
Diabetes
A chronic disease characterized by elevated levels of blood glucose (sugar) resulting from defects in insulin production, insulin action, or both.
Fatty Acids
Long hydrocarbon chains that are a major component of fats, important as sources of energy and in cell membrane structure.
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