A company employs a process cost system using the FIFO method. The product passes
through both Department 1 and Department 2 in order to be completed. Units enter Department 2 upon completion in Department 1. Additional direct materials are added in Department 2 when the units have reached the 25% stage of completion with respect to conversion costs. Conversion costs are added proportionally in Department 2. The production activity in Department 2 for the current month was:

Beginning work-in-process inventory
(40% complete with respect to conversion costs) 15000

Units transferred in from Department-1 80000

Units to account for 95000

Units completed and transferred to finished goods 85000

Ending work-in-process inventory
(20% complete with respect to conversion costs) 10,000

Units accounted for 95000

How many equivalent units for direct materials were added in Department 2 for the current month?