A process with 1600 units of beginning work in process, completed and transferred out 25400 units during a period. There were 9500 units in the ending work in process that were 50% complete as to conversion costs. Materials are added 90% at the beginning of the process and 10% when the units are 90% complete. How much is equivalent units of production for the period for material costs?

33950 equivalent units.

34900 equivalent units.

33000 equivalent units.

26350 equivalent units.