The Refining Department of Sweet Sugar, Inc. had 71,000 tons of sugar to account for in July. Of the 71,000 tons, 40,000 to the Boiling Department and the remaining 31,000 tons were 50% complete. The materials required for production are added at the beginning of the p rocess. Conversion costs are added equally throughout the refining process. Calculate the total equivalent units of production for direct materials OA. 55.500 units OB, 15.500 units OC. 40.000 units OD, 71,000 units