Answer:
The equivalent units for direct materials is 800 units
Step-by-step explanation:
The following information is giving in the question which is shown below:
1. Starting units = 700 units
2. Ending Work in progress = 200 units
3.Material = 50% of Ending WIP
= 100 units
By using these information, the equivalent units for direct materials is shown below:
= Starting units + units of Material
= 700 + 100
= 800 units
Thus, the equivalent units for direct materials is 800 units.