1)Muses Manufacturing produces plastic toys and uses process costing. There are three processing departmentsAssembling, Finishing, and Packaging. On January 1, 2012, the Finishing Department had 2,000 units of partially processed product in production. During January, 32,000 units were transferred in from the Assembling Department and 29,000 units were completed and transferred out. At the end of the month, there were 5,000 units of partially processed products remaining in the Finishing Department. See additional details below.

Finishing Department, ending balance at January 31, 2012

Percentage completion for materials cost:	90%
Percentage completion for conversion cost:	75%

For the Finishing Department, what was the number of equivalent units for the month of January, with respect to direct materials?

Please show all work and explain how you got the solution.