Freddie Company adds direct materials at the beginning of the process and adds conversion costs throughout the process. Data for the Finishing Department follows:

WIP, April 1 11,000 units

Transferred-in costs in WIP, April 1 $79,940

Direct materials (100%) in WIP, April 1 $24,420

Conversion costs (75%) in WIP, April 1 $23,400

Units transferred-in 50,000

Transferred-in costs during April $550,900

Units completed 42,000

April direct materials cost $155,500

April conversion costs $239,250

WIP, April 30 19,000 units

(100% for materials and 20% for conversion costs)

Determine the equivalent units for direct materials?