Healthy Choice Inc. manufactures vegetable oil and uses three processes - grinding, refining, and canning. It has provided the following production data for the grinding department: Beginning work-in-process inventory: 5,000 fl. oz., which are 60% complete. Units started during the period: 50,000 fl. oz. Units completed and transferred to the refining process: 48,000 fl. oz. All direct materials are added at the beginning of the production process in the grinding department. The ending work-in-process inventory is 70% complete with respect to conversion costs at the end of the period. Compute the equivalent units of production (EU) for direct materials under the weighted average method.
