Wayfair Producers manufactures boats in two departments, Molding and Finishing. This problem focuses on the first of these departments, the Molding Department All materials in the Molding Department are added at the beginning of the production process. On April 1, the Molding Department had 30 units in process that were 20% complete with respect to conversion cost. On April 30, Molding had 20 units in process that were 40% complete with respect to conversion cost. During April, the Molding Department completed 76 units and transferred them to the Finishing Department. What are the Molding Department's equivalent units of production related to materials for April? D