Arona Corporation manufactures canoes in two departments, Fabrication and Waterproofing. Arona uses a weighted average process cost system to collect costs in both departments. On July 1, the Fabrication Department had 30 canoes in process that were 100% complete with respect to direct materials and 20% complete with respect to conversion cost. On July 31, Fabrication had 20 canoes in process that were 100% complete with respect to direct materials and 40% complete with respect to conversion cost. During July, the Fabrication Department completed 58 canoes and transferred them to the Waterproofing Department. What are the Fabrication Department's equivalent units of production related to materials for July? *