The UWF Softball Company has a process costing system to manufacture softballs. All materials are added at the beginning of the process. At the beginning of March, there were no units of product in process. During March, $65,700$ units were started: $4,241$ of these were still in process at the end of March and were $70\%$ complete. The equivalent units of material in March were

Answer is $65,700$ how?