Rawlings, Inc. manufactures a product that passes through two processes: mixing and molding. All manufacturing costs are added uniformly in the Mixing Department. There were 7,500 units in beginning work in process on January 1, which were 30% complete. During January, 26,750 units were completed and transferred to the Molding Department. There were 3,750 units that were 80 percent complete remaining in Mixing at January 31. The equivalent units in January for direct materials using the weighted average method were: 30,500 units 26,750 units 37,250 units 27,500 units 29,750 units