32. Healthy Flavour is a food processing company that makes a product called Health Nut soup in two processesblending and condensing. The output of the blending department is transferred to the condensing department. All materials are added at the beginning of the blending process, and conversion activity occurs uniformly throughout both processes. The following data pertain to the month of April in the blending department.

Total units Direct materials Conversion costs

Work in process, April 1 (30%) 10,000

Units started during April 50,000

Units completed and transferred out 55,000

Work in process, April 30 (90%) 5,000

Costs

Work in process, April 1 $4,500 $ 3,000 $1,500

Costs incurred during April 42,250 17,500 24,750

Total $46,750 $20,500 $26,250

Using the FIFO method of process costing, calculate the equivalent units of direct materials for the month of April.