SCO SARL is a manufacturer of product C. SCO introduces all materials at the beginning of production. Throughout the manufacturing process, conversion cost is incurred evenly. The customization department had 6,500 units of work-in-process on September 1 that were70% complete as to conversion costs. During September, 58,500 units were completed. On September 30,4,500 units remained in production, 0% complete with respect to conversion costs.
What is the total equivalent units of direct material for September?