LDR Manufacturing produces a pesticide chemical and uses process costing. There are three processing departments-Mixing, Refining, and Packaging. On January 1, 2012, the Refining Department had 2,000 liters of partially processed product in production. During January, 32,000 liters were transferred in from the Mixing Department and 29,000 liters were completed and transferred out. At the end of the month, there were 5,000 liters of partially processed product remaining in the Refining Department. See additional details below.
Refining Department, beginning balance at January 1, 2012

\begin{array} { l l } \text { Quantity: } & 2,000 \text { units (partially processed) } \\\text { Cost: } & \$ 15,600 \text { of costs transferred in } \\& \$ 1,900 \text { of materials cost } \\& \$ 4,500 \text { of conversion cost } \\& \$ 22,000 \text { total account balance }\end{array}

\begin{array}{ll}\text { Costs added during January }\\\text { Cost of units transferred in: } & \$ 222,400 \\\text { Direct materials cost } & \$ 45,000 \\\text { Conversion cost } & \$ 93,750\end{array}

\text { Refining Department, ending balance at January } 31,2012

\begin{array}{ll}\text { Quantity: } & 5,000 \text { units (partially processed) } \\\% \text { completion for materials cost: } & 90 \% \\\% \text { completion for conversion cost: } & 75 \%\end{array}

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Please perform a process costing analysis and answer the following question:
For the Refining Department in the month of January, what was the total number of equivalent units with respect to direct materials costs?
A) 33,500
B) 34,000
C) 29,000
D) 4,500

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