The Refining Department of Sweet Sugar, Inc. had 73, 000 tons of sugar to account for in July. Of the 73, 000 tons, 42, 000 tons were completed and transferred to the Boiling Department, and the remaining 31, 000 tons were 60% complete. The materials required for production are added at the beginning of the process. Conversion costs are added equally throughout the refining process. Calculate the total equivalent units of production for direct materials. 18, 600 units 60, 600 units 73, 000 units 42, 000 units