Question: (E) Company costing system utilizes the weighted-average method. It also has two cost categories, direct materials and conversion costs. Each product must pass through Department

(E) Company costing system utilizes the weighted-average method. It also has two cost categories, direct materials and conversion costs. Each product must pass through Department A and Department B. In Department B, direct materials are added when the production is 80% complete. Conversion costs are allocated evenly throughout production.

Data for Department B for January 2021 are:
	Work in process, beginning inventory, 15% converted	200 units
	Units started during January	825 units
	Work in process, ending inventory, 35% converted	280 units

What is the total equivalent units of direct materials?

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