Winter Corporation Uses a Process Costing System What Was the Number of Equivalent Units of Production for at the Beginning

Multiple Choice

Winter Corporation uses a process costing system. Materials are added at the beginning of the process while conversion costs are incurred uniformly throughout the process. Work in process inventory at the beginning of the period is 70% complete and 40% complete at the end of the period. Additional data is as follows:
$$\begin{array} { | l | r | } \hline \text { Beginning work in process inventory } & 33,500 \text { units } \\\hline \text { Units completed } & 325,000 \text { units } \\\hline \text { Ending work in process inventory } & 58,500 \text { units } \\\hline \text { Cost of direct materials added during the current period } & \$ 962,500 \\\hline \text { Cost of conversion added during the current period } & \$ 714,890 \\\hline \text { Cost of direct materials contained in beginning work in process inventory } & \$ 92,125 \\\hline \text { Cost of conversion contained in beginning work in process inventory } & \$ 51,590 \\\hline\end{array}$$ What was the number of equivalent units of production for direct materials?

A) 324,950
B) 350,000
C) 383,500
D) 325,000