Healthy Choice Inc. manufactures vegetable oil and uses three processes - grinding, refining, and canning. It has provided the following production data for the grinding department: Beginning work-in-process inventory: 5,000 fl. oz., which are 60% complete. Units started during the period: 50,000 fl. oz. Units completed and transferred to the refining process: 48,000 fl. oz. All direct materials are added at the beginning of the production process in the grinding department. The ending work-in-process inventory is 70% complete with respect to conversion costs at the end of the period. Compute the equivalent units of production (EU) for direct materials under the weighted average method. 52,000 EU 55,000 EU 50,000 EU 52,900 EU