A process with 1800 units of beginning work in process inventory, completed and transferred out 23000 units during a period. There were 9200 units in the ending work in process inventory 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. What are the equivalent units of production for the period for material costs?

31280 equivalent units.

23920 equivalent units.

30360 equivalent units.

32200 equivalent units.