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

PCS Corporation manufactures clocks using a two-department process. Direct materials are added in both the Assembly and Finishing Departments. Conversion costs are applied uniformly throughout the process. The weighted-average method of process costing is used. Data for the Finishing Department for the month of April follow:
$\begin{array}{|l|r|}\hline \text { Beginning work in process inventory: } & \\\hline \text { Number of units } & 14,000 \\\hline \text { Transferred-in costs } & \$ 78,940 \\\hline \text { Direct materials (100\% complete) } & \$ 22,420 \\\hline {\text { Conversion costs (65\% complete) }} & \$ 21,385 \\\hline \begin{array}{l}\text { Units transferred in from Assembly Department during } \\\text { April: }\end{array} & \\\hline \text { Number of units } & 45,000 \\\hline \text { Transferred in costs } & \$ 540,900 \\\hline \text { Costs added during April: } & \\\hline \text { Direct materials } & \$ 157,500 \\\hline \text { Conversion costs } & \$ 230,837 \\\hline \text { Ending work in process inventory } & \\\hline \text { Number of units } &17,000 \\\hline(100 \% \text { complete as to direct materials and } 45 \% \text { complete } & \\\text { as to conversion costs) } & \\\hline\end{array}$ What were the equivalent units of production for direct materials?

A) 45,000
B) 59,000
C) 42,000
D) 38,000