Olsen Company processes lumber into a product called medium density fiberboard.

For the month of February, it had 500 square feet of medium density fiberboard in process at the beginning of the month. Another 105,000 square feet were put into process during February, and 1,750 square feet were still in process at the end of February. These ending WIP units were 60% complete with respect to conversion costs.

All direct materials are added when units are 50% complete with respect to conversion costs. Using the weighted average method, what are total equivalent units with respect to direct materials in February?