The refining department of sweetbeet, inc. had 79 comma 000 tons of sugar to account for in july. of the 79 comma 000 tons, 49 comma 000 tons were completed and transferred to the boiling department, and the remaining 30 comma 000 tons were 75% complete. the materials required for production are added at the beginning of the process. conversion costs are added evenly throughout the refining process. the weightedminusaverage method is used. calculate the total equivalent units of production for direct materials.