Ballard Corporation uses the weighted average method to account for their manufacturing costs. They had the following work-in-process information related to direct materials for the month of October: Inventory October 1st October 31st Units 4,600 31,000 Percentage Complete 70% 60% Ballard started work on 67,500 units during October. What were the equivalent units for direct materials for October? Multiple Choice O 75,300 O 41,100 56,480 O O 67,500 O 59,700