The amount of equivalent production units for direct materials is always the same as that for conversion costs.

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Quizplus · Accepted Answer

The amount of equivalent production units for direct materials is typically different than that for conversion costs. Direct materials are typically added to a product at the beginning of the production process, while conversion costs (such as labor and overhead) are incurred throughout the production process. Therefore, different methods may be used to calculate the equivalent production units for each category of costs.

The Amount of Equivalent Production Units for Direct Materials Is