BOGO Incorporated has two sequential processing departments, Roasting and Mixing. BOGO uses the FIFO method. Production unit information for the Roasting department follows.

RoastingDirect Materials	Units	Percent Complete
Beginning work in process inventory	2,060	75%
Units started and completed	15,100
Ending work in process inventory	3,100	85%

Production cost information for the Roasting department for the same period follows.

Beginning work in process inventory (direct materials)	$ 2,320
Direct materials added this period	28,900

Compute the Roasting departments (a) equivalent units of production for direct materials and (b) cost per equivalent unit of production for direct materials.

Complete this question by entering your answers in the tabs below. Compute the Roasting department's equivalent units of production for direct materials