Question 35 The Refining Department had 79,000 tons of Testgen questions still do not copy to other applications. to account for in July. Of the 79,000 tons, 49,000 tons were completed and transferred to the Boiling Department, and the remaining 30,000 tons were 50% complete. The materials required for production are added at the beginning of the process. Conversion costs are added equally throughout the refining process. Calculate the total equivalent units of production for direct materials. O 64,000 units O49,000 units O 15,000 units 79,000 units 3.4 pts