In the month of March, a department had 7600 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 2400 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? 36800 equivalent units of production 27760 equivalent units of production 35840 equivalent units of production 39600 equivalent units of production