ABC Company manufactures concrete by a series of four processes. All materials are added in the Crushing Department at the beginning of the process. From the Crushing Department, the materials pass through Sifting, Baking, and Mixing, emerging as finished concrete. The company uses the First In, First Out Method for costing inventories. The below information is related to the month of January 2018.

	Units
Work in Process, Jan 1 (25% complete)	2,000
Completed this period & Transferred Out	16,000
Work in Process, Jan 31 (50% complete)	1,200

	Costs
Work in Process, Jan 1	$13,700
Direct Materials	$98,800
Conversion Costs	$28,980

Use the above information to calculate the total units to be accounted for in Step #2 of the Cost of Production Report.