Your answer is incorrect. In the month of March, a department had 8400 units in beginning Work in Process Inventory that were 80% complete. During March, 30900 units were transferred into production from another department. At the end of March there were 2300 units in ending Work in Process Inventory that were 80% complete. Direct materials are added at the beginning of the process while conversion costs are incurred uniformly throughout the process. The weighted-average method is used. How much are equivalent units of production for direct materials for March? 39300 equivalent units of production 29060 equivalent units of production 38840 equivalent units of production 43100 equivalent units of production