The following information is provided by Arrow Company: 
The units in ending WIP Inventory were 78% complete for materials and 40% complete for conversion costs.
What are the total equivalent units for direct materials?
Definitions:
Physical Limitations
Restrictions on someone's physical activities and abilities, which can be due to injury, disability, or health conditions.
Life Span
The maximum length of time that a living organism or species can expect to live or exist under optimal conditions.
Feelings Of Depression
Affective states characterized by persistent sadness, hopelessness, and a lack of interest or pleasure in activities.
Lack Of Monetary Resources
This phrase denotes a situation where individuals or entities do not have sufficient financial assets or income to meet their needs or desires.
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