Norvell Inc., a manufacturer of premium footballs, has the following production and cost data: Beginning WIP was 50% complete with regard to direct materials and 40% complete with regard to conversion. Ending WIP was 60% complete with regard to direct materials and 30% complete with regard to conversion. What is Norvell's equivalent units of direct material for the period? 36,000 equivalent units 6.000 equivalent units 33,000 equivalent units 38,500 equivalent units