Inventory in process, January 1, 12,000 units:
Direct materials costs for 12,000 units	$40,000
Conversion costs, for 12,000 units, 50% completed	15,000
Total inventory in process January 1		$55,000
Direct materials cost for January, 82,000 units		$550,000
Direct labor cost for January		$125,000
Factory overhead applied for January		$18,000
Total production costs to account for		$748,000
Units transferred to Department B in January (includes units in process on January 1), 90,000 units		?
Inventory in process January 31, 4,000 units, 50% completed as to conversion costs		?

What is the total number of units to be assigned costs for direct materials(Total Equivalent Units of Direct Materials)? (Number only - do not put units after the number)