Inventory in process, January 1, 12,000 units: Direct materials...

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Accounting

Inventory in process, January 1, 12,000 units:
Direct materials costs for 12,000 units $40,000
Conversion costs, for 12,000 units, 50% completed 15,000
Total inventory in process January 1 $55,000
Direct materials cost for January, 82,000 units $550,000
Direct labor cost for January $125,000
Factory overhead applied for January $18,000
Total production costs to account for $748,000
Units transferred to Department B in January (includes units in process on January 1), 90,000 units ?
Inventory in process January 31, 4,000 units, 50% completed as to conversion costs ?

What is the total number of units to be assigned costs for direct materials(Total Equivalent Units of Direct Materials)? (Number only - do not put units after the number)

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