Muses Manufacturing produces plastic toys and uses process costing. There are three processing departments Assembling. Finishing and Packing. On January 1, 2012, the Finishing Department had 2,000 units of partially processed product in production. During January 32,000 units were transformed in from the Assembling in the Finishing Department. See additional details below. Percentage completion for materials cost: 90% Percentage completion for conversion cost: 75% What was the number of equivalent units for the month of January, with respect to direct materials, for the Finishing Department? 29,000 units 33,500 units 4,500 units 34,000 units