A firm uses the weighted average method for process costing. It has 197 units in beginning WIP inventory at 25% complete with respect to conversion costs. It starts 17,312 units during the period and has 740 units in ending inventory (these units are 15% complete with respect to conversion costs). All direct materials when units are 58% complete 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)?