The following unit data were assembled for the heating process of Morgan Processing, Inc., for the month of August. Direct materials are added at the beginning of the process. Conversion costs are added uniformly over the production process. The company uses the FIFO process costing method. 
The number of equivalent units produced with respect to direct materials costs is
Definitions:
Vincent Van Gogh
A post-Impressionist painter from the Netherlands, famous for his vivid colors, emotional honesty, and bold brushwork in artworks like "The Starry Night."
Literati Painter
An artist, typically from the Chinese literati class, who practices literati painting, focusing on personal expression and scholarly themes over technical perfection.
Haiku Poetry
A form of Japanese poetry characterized by a three-line structure with a syllable pattern of 5-7-5, traditionally focusing on nature and the seasons.
Sesshu Toyo
A prominent Japanese ink painter and Zen monk of the 15th century, known for his landscapes and mastery of ink wash techniques.
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