The information below was obtained from the records of the first processing department of Christine Corporation for the month of July. The company uses the weighted-average method in its process costing system. Work in process inventory, July 1 Started and completed during the month Labour and Overhead Units (Percentage Complete) 20,000 40% 80,000 Work in process inventory. July 31 40.000 25% All materials are added at the beginning of the manufacturing process. The equivalent units of production for material for the month are?