Majan Company uses the weighted average method in its process costing system. The company recorded 33,000 units for direct material costs on 1st March in X department, 25% complete with respect to direct material costs. During the month, 15,000 units were provided to the department to work on. There were 20,000 units completed and transferred out of the department. By the end of March, 70% of the units were complete with respect to direct material costs. Total number of equivalent units in respect to direct material is equal to: Select one: a. 30,500 units b. 46,600 units Oc. 39,600 units Od. 21,400 units