Acme is a manufacturer that uses a weighted average process cost system. The accounting system outputs this information from one of Acme's departments: Beginning work in process inventory Units started and completed Units completed and transferred out Ending work in process inventory Production cost information for the department: Units Direct materials Percent Complete Conversion Percent Complete 37,000 100% 60% 134,000 171,000 36,000 100% 35% Beginning work in process Direct materials Conversion Costs added this period Direct materials Conversion $ 55,000 60,850 $ 115,850 $ 299,000 611,150 910,150 What is the equivalent units of production for direct materials