In the month of March, a department had 7600 units in beginning Work in Process Inventory that were 75% complete. During March, 30400 units were transferred into production from another department. At the end of March there were 2200 units in ending Work in Process Inventory that were 75% 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? 38000 equivalent units of production 41200 equivalent units of production 37450 equivalent units of production 28750 equivalent units of production