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 3,400 25,000 Percentage Complete 70% 60% Ballard started work on 64,500 units during October. What were the equivalent units for direct materials for October? O 71,100 O 64,500 O 57,900 42,900 O 55,520