A firm uses the FIFO method for process costing. It has 712 units in beginning WIP inventory at 45% complete with respect to conversion costs. It starts 18,463 units during the period and has 864 units in ending inventory (these units are 44% complete with respect to conversion costs). All direct materials when units are complete 25% with respect to conversion costs.

What are total equivalent units with respect to direct materials (round final answer to the nearest unit, for this question only)?