$10$:$43$ AM Tue Oct $29$

For Nevine, Inc., the value of beginning Work in Process Inventory was $$100,000,25\%$ of which was direct materials cost. During the period, Nevine completed work on $42,500$ units, only completed $80\%$ of the work on another $10,000$ units, and incurred $$80,000$ in direct materials cost and $$177,500$ in conversion costs. Nevine adds direct materials at the beginning of their production process, and incurs conversion costs evenly throughout the process.

Required: Calculate the following:

Equivalent units for direct materials