Question - Pie Safe company's beginning work in process inventory included 10,000 units that are 20% complete with respect to direct labor costs. A total of 35,000 units are completed this month. There were 75,000 units in goods in process, one third complete for direct labor at the end of the month. What are the equivalent units of production with respect to direct labor at the end of the month, assuming the weighted average method is utilized?