In the month of March, a department had 7600 units in beginning Work in Process Inventory that were 70% complete. During March, 30800 units were transferred into production from another department. At the end of March there were 1700 units in ending Work in Process Inventory that were 70% 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? 37890 equivalent units of production 29610 equivalent units of production 38400 equivalent units of production 42600 equivalent units of production