Doris Chemicals Pty Ltd manufactures a product called JonBel. Direct materials are added at the beginning of the process and

conversion activity occurs uniformly throughout the process. The following data pertains to the month of June 2021.

Direct materials Conversion costs

Work in process at 1 June (60% converted) 10,581

Units completed and transferred out during the month 72,252

Work in process at 30 June (20% converted) 7,147

Using the weighted average method of process costing, calculate the equivalent units of direct materials for the month of June 2021