A company had the following department data: Work in process, physical units, beginning Units started -0- 25,000. Completed and transferred out physical units 20,000 Work in process, physical units, ending 5,000 Materials are added at the beginning of the process. Conversion costs are added evenly throughout the process. The incomplete units are 40% completed as to conversion costs. What is the total number of equivalent units for materials during the period if the weighted average method is used