22. A company had 20,000 units of work in processing in its milling department on January 1. These units were 80% complete with respect to material costs and 30% complete with respect to conversion costs. During January, 50,000 units were started. At the end of January, there were 10,000 units in work in process: 80% complete for materials and 40% complete for conversion. What are January's equivalent units for material when using the weighted average method