Betty DeRose, Inc. operates two departments, the handling department and the packaging department. During April, the handling department reported the following information: 85% % complete units DM % complete conversion work in process, April 1 27,000 60% units started during April 59,000 work in process, April 30 34,000 70% 40% The cost of beginning work in process and the costs added during April were as follows: DM Conversion Total cost work in process, April 1 $ 25,310 costs added during April $190,720 $191,175 $208,985 $216,485 $399,705 total costs $216,030 $400,160 $616,190 Calculate the equivalent units with respect to direct materials using the weighted average process costing method.