The Refining Department of SweetBeet, Inc. had 72,000 tons of sugar to account for in July. Of the 72,000 tons, 40,000 tons were completed and transferred to the Boiling Department, and the remaining 32,000 tons were 75% complete. The materials required for production are added at the beginning of the process. Conversion costs are added evenly throughout the refining process. The weighted average method is used. Calculate the total equivalent units of production for direct materials.