Direct Materials Are Added at the Beginning of the Process

Direct materials are added at the beginning of the process. There are 10,000 units in ending WIP inventory that are 75% complete with regard to conversion costs. The equivalent units in ending WIP are: $$\begin{array} { l c } \text { Direct Materials } & \text { Conversion Costs } \\\hline \text { a) } 10,000 & 7,500 \\\text { b) } 7,500 & 7,500 \\\text { c) } 10,000 & 10,000 \\\text { d) } 7,500 & 10,000\end{array}$$

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