The following information is provided by Zander Corporation: 
The units in ending WIP Inventory were 70% complete for materials and 45% complete for conversion costs.
What are the total equivalent units for direct materials?
Definitions:
American Economy
The economic system of the United States, characterized by a mix of private and public enterprises and a relatively high level of technological innovation and productivity.
Savings Rate
The Savings Rate is a measure indicating the proportion of income that households save rather than spend on consumption.
Economic Growth
An increase in the production of goods and services in an economy over a period, typically measured as a percentage increase in real gross domestic product (GDP).
Pollution Regulations
Laws and rules established to control or reduce harmful emissions and waste to protect the environment and public health.
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