The following production data were taken from the records of the Finishing Department for July:

Inventory in process, July 1, 40% completed	4,000 units
Transferred to finished goods during July	37,500 units
Ending work in process during July, 20% completed	3,500 units

Determine the total equivalent units for direct materials, assuming that the first-in, first-out method is used to cost inventories. Assume that all direct materials are placed in the process at the beginning of production.