The following production data were taken from the records of the Finishing Department for July: Line Item Description Unit Inventory in process, July 1, 40% completed 4,000 units Transferred to finished goods during July 36,500 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. a. 39,400 units b. 40,000 units c. 35,600 units d. 36,000 units