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 2300 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 the process at the beginning of production 02. 36,600 units Ob. 39,400 units C. 37,000 units Od 41,000 units