Brambles Corporation has two sequential processing departments: Assembly and Shaping. The Shaping Department reports the following information. Conversion costs are applied evenly throughout the process. Beginning WIP Inventory Transferred-in costs in beginning WIP Inventory Direct materials cost in beginning WIP Inventory Conversion costs in beginning WIP Inventory Units transferred-in Transferred-in costs Units completed Costs added: direct materials Costs added: conversion costs Ending WIP Inventory (40% complete for materials and 30% complete for conversion) 8,000 unit $110,200 $24,500 $22,750 57,000 units $546,300 52000 $167,120 $ 245,570 13,000 units What is the total number of equivalent units for direct materials? 57,200 55,200 62,200 52.000