The Refining Department of Sweet Sugar, Inc. had 82,000 tons of sugar to account for in July. 82,000 tons, 48,000 tons were completed and transferred to the Boiling Department, and the remaining 34,000 tons were 75% 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.