The Refining Department of​ SweetBeet, Inc. had 74,000, tons of sugar to account for in July. Of the 74,000 ​tons, 42,000 tons were completed and transferred to the Boiling​ Department, and the remaining 32,000 tons were 60​% complete. The materials required for production are added at the beginning of the process. Conversion costs are added evenly throughout the refining process. The weightedminus−average method is used. Calculate the total equivalent units of production for direct materials.