The assembly department of Matthew Corp. had 60,000 to account for in July. Of the 60,000 units, 40,000 units were completed and transferred to the next department, and the remaining 20,000 tons were 25% complete. The materials required for production are added at the beginning of the process. Conversion costs are added equally throughout the refining process. The total costs for direct materials and conversion costs are $120,000, $54,000 respectively. Calculate the total equivalent units of production for direct materials. 20,000 60,000 40,000 45,000