Canada Ltd had 100 units as work in process at the beginning of the month. These units were 50% complete. It has 400 units which are 25% complete at the end of the month. During the month, it completed and transferred 500 units. Direct materials are added at the beginning of production. Conversion costs are allocated evenly throughout production Canada Ltd uses weighted average process-costing method. What is the total equivalent units in ending inventory for assignment of direct materials cost? Select one: a. 50 units b. Not one of the options 300 units d. 400 units e 100 units