Answer:
Direct Materials = 49,000 units
Conversion Costs = 45,280 units
Step-by-step explanation:
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Equivalent units are physical units of outputs expressed as percentage in terms of work done on them.
Equivalent units calculation :
Direct Materials = 42,800 x 100 + 6,200 x 100 % = 49,000 units
Conversion Costs = 42,800 x 100 + 6,200 x 40 % = 45,280 units