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