he following production data were taken from the records of the Finishing Department for July:

Inventory in process, March 1, 30% completed	4,000 units
Transferred to finished goods during March	38,500 units
Ending work in process during March, 40% completed	3,500 units

Determine the total equivalent units for direct materials, assuming that the first-in, first-out method is used to cost inventories. Assume that all direct materials are placed in process at the beginning of production.