ABC Company has the following production and cost data for September. Production: 2,400 units in beginning work in process that are 100% complete in terms of materials and 20% complete in terms of conversion costs; 7,930 units transferred out; and 7,110 units in ending work in process that are 100% complete in terms of materials and 40% complete in terms of conversion costs. Calculate the equivalent units of production for materials costs for the month of September