Question: ABC Company implements process costing at its production facility. At the beginning of the month there were 10,000 units in process, 80% complete with respect to material and 75% complete with respect to conversion costs. 50,000 units were then started during the month and 50,000 units were completed. The units remaining in ending WIP inventory were 40% complete with respect to material and 10% complete with respect to conversion costs. How many total equivalent units will be used in calculating the cost per unit for materials?