In the month of March, a department had $8300$ units in beginning Work in Process Inventory that were $60\%$ complete. During March, $30600$ units were transferred into production from another department. At the end of March there were $2500$ 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?