Answer:
cost of units completed for Direct material =$152,000
Explanation:
given data
direct materials EUP cost = $4.00
Number of units = 38,000
conversion EUP cost = $2.50
solution
we get here cost of units completed for Direct material that is express as
cost of units completed for Direct material = direct materials EUP cost × Number of units .................1
put here value and we will get
cost of units completed for Direct material = $4 × 38,000
cost of units completed for Direct material =$152,000