Goody Company Adds Direct Materials at the Beginning of the Process

Goody Company adds direct materials at the beginning of the process and adds conversion costs throughout the process.Data for the finishing department follows: $\begin{array}{|l|r|}\hline \text { WIP, Apri 1 } & 12,000 \text { units } \\\hline \text { Transferred-in costs in WIP, April 1 } & \$ 78,940 \\\hline \text { Direct materials (100\%) in WIP, Apri 1 } & \$ 22,420 \\\hline \text { Conversion costs (70\%) in WIP, Apri 1 } & \$ 21,385 \\\hline \text { Units transferred-in } & 45,000 \\\hline \text { Transferred-in costs during April } & \$ 540,900 \\\hline \text { Units completed } & 42,000 \\\hline \text { April direct materials cost } & \$ 157,500 \\\hline \text { April conversion costs } & \$ 230,837 \\\hline \text { WIP, Apri 30 } & 15,000 \text { units } \\\hline \text { (100\% for materials and } 60 \% \text { for conversion } \\\text { costs) }\\\hline\end{array}$

- What are the equivalent units for direct materials?

A) 57,000
B) 60,000
C) 51,000
D) 54,000