In the month of March, a department had 7500 units in beginning Work in Process Inventory that were 60% complete. During March, 29200 units were transferred into production from another department. At the end of March there were 1900 units in ending Work in Process Inventory that were 60% complete. Direct materials are added at the beginning of the process while conversion costs are incurred uniformly throughout the process. The weighted-average method is used. How much are equivalent units of production for direct materials for March?

28060 equivalent units of production

35940 equivalent units of production

36700 equivalent units of production

40400 equivalent units of production