Glo Co., a manufacturer of combs, uses a weighted-average process costing system to accumulate manufacturing costs. All materials are added at the beginning of the production process and conversion costs are added evenly throughout the production process. The company sold 125,000 units during the month of April. There is only one processing department. The following additional information is provided: Inventory at April 1: Work in process Finished Goods None 37,500 units Inventory at April 30: Work in process (75% complete as to conversion costs) 8,000 units Finished Goods 30,000 units What were the equivalent units of production for direct materials in April? 117.500 O 125,500 126,500 123.500 131.000