Michette Corporation uses the weighted average method for process costing. Direct materials are added at the beginning of the process and conversions costs are uniformly applied. Other details include: WIP beginning 60% for conversion Units started Units completed and transferred out WIP ending 30% for conversion Beginning WIP direct materials Beginning WIP conversion costs Costs of materials added Costs of conversion added 3,500 units 18,600 units 38,900 units 6,700 units $12,800 $16,500 $82,500 $37.500 What are the total equivalent units for direct materials at Michette Corporation? 45,600 40,910 41,000 40,300