The Stitching Department of Fluffy Pillow Company had 850 units in work in process at the beginning of the period, which were 60% complete. During the period, 15,750 units were completed and transferred to the Packing Department. There were 1,325 units in process at the end of the period, which were 25% complete. Direct materials are placed into the process at the beginning of production. Based upon the above information, what is the number of equivalent units of production with respect to direct materials? 17,075 16,225 17,925 16,081