SAM Corporation Manufactures Skateboards Using a Two-Department Process What Were the Equivalent Units of Production for Direct Materials

SAM Corporation manufactures skateboards using a two-department process. Direct materials are added in both the Assembly and Shaping Departments. Conversion costs are applied uniformly throughout the process. Data for the Shaping Department for the month of March follows:
$\begin{array}{|l|r|}\hline \text { Work in process inventory beginning: } & \\\hline \text { Number of units } & 7,000 \\\hline \text { Transferred-in costs } & \$ 98,000 \\\hline \text { Direct materials }(100 \% \text { complete) } & \$ 24,500 \\\hline \text { Conversion costs }(65 \% \text { complete) } & \$ 22,750 \\\hline \begin{array}{l}\text { Units transferred in from Assembly Department during } \\\text { March: }\end{array} \\\hline \text { Number of units } & 45,000 \\\hline \text { Transferred-in costs } & \$ 630,000 \\\hline \text { Costs added during March: } & \\\hline{\text { Direct materials }} & \$ 155,040 \\\hline{\text { Conversion costs }} & \$ 230,710 \\\hline \text { Ending work in process inventory } & \\\hline \text { Number of units } &10,000 \\\hline \begin{array}{l}\text { (50\% complete as to direct materials and } 40 \% \text { complete as } \\\text { to conversion costs) }\end{array} & \\\hline\end{array}$
What were the equivalent units of production for direct materials?

A) 47,000
B) 45,000
C) 42,000
D) 46,500