In the month of March, a department had 8,000 units in beginning Work in Process that were 75% complete. During March 30,000 units were transferred into production from another department. At the end of March there were 2.000 units in ending Work in Process that were 75% complete 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 materials for March? 42.000 equivalent units 28.500 equivalent units 37.500 equivalent units 38,000 equivalent units