10. BOGO, Inc. has two sequential processing departments, roasting and mixing. At the beginning ofthe month, the roasting department has 2,000 units in inventory, 70% complete as to materials. During the month the roasting department started 18,000 units. At the end of the month, the roasting department had 3,000 units in ending inventory, 90% complete as to materials. Note: The company uses the weighted average method to assign costs. Cost information is as follows: Beg Work in Process Inventory (Direct $3,230 Materials) Direct Materials added during the month 28,200 a. Calculate the equivalent units of production for materials (5 pts)