A department had 12.500 units that were 20% complete in Beginning WIP Inventory. During the current period 60,000 units were transferred in. Ending WIP Inventory was 15,000 units that were 70% complete. Assume this company uses the weighted average method of process costing and direct material is added uniformly throughout the process. What are the equivalent units of production with respect to direct materials? O 57.500 47,500 37.000 65.500 68,000