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Bach Company uses the FIFO method in its process costing system. Below is data for Department A: All materials are added at the beginning of processing, Work in process inventory, July, 1, 400 units (40% complete as to conversion), $5,204. During July 13,000 units were started and 13,300 units were completed. Materials costs of $26,000 and conversion costs of $138,285 were incurred during the month. Work in process, July 31, 100 units (30% complete as to conversion) . Chapter 17 Homework Question 1: (0.5 point) Required: Calculate the equivalent units of direct materials. When entering the answer in Blackboard, omit $ signs