Use the Information Below to Answer the Following Questions

Use the information below to answer the following questions:
The following information is provided by Dart Manufacturing:

The units in ending WIP inventory were 90% complete for materials and 60% complete for conversion costs.
-What are the total equivalent units for direct materials for Dart Manufacturing if all manufacturing costs are added during the process?

A) 5,000
B) 2,700
C) 3,000
D) 4,700