Q.17 Luke Chemicals Pty Ltd manufactures a product called LM100. Direct materials are added at the beginning of the process and conversion activity occurs uniformly throughout the process. The following data pertains to the month of August 2022. Direct materials Conversion costs Work in process at 1 August (60% converted) 14192 Units completed and transferred out during the month 60893 Work in process at 31 August (20% converted) 6145 Using the weighted average method of process costing, calculate the equivalent units of direct materials for the month of August 2022.