Use the Information Below to Answer the Following Question(s)

Use the information below to answer the following question(s) .
Apex Disk Company operates a computer disk manufacturing plant. Direct materials are added at the end of the process. The following data were presented for August:

-Calculate equivalent units for direct materials using the FIFO method.

A) 100,000 units
B) 350,000 units
C) 400,000 units
D) 450,000 units
E) 515,000 units