The following information is provided by Adametz Company: 
The units in ending WIP inventory were 90% complete for materials and 50% complete for conversion costs.
What are the total equivalent units for direct materials?
Definitions:
Independent Directors
Board members who do not have a material or pecuniary relationship with the company or its management, ensuring unbiased decision-making.
Corporation Interest
The financial or ownership stake that individuals or entities have in a corporation, often represented by shares of the company's stock.
Repurchase
The act of buying back previously sold stock or securities by the company that issued them.
Involuntary
Actions or reactions occurring without conscious control or decision, often used in legal contexts to describe actions not done by one's own volition.
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