Ajax Company has 2,000 units in beginning work in process inventory that are 50% complete for material and conversion costs. Ending work in process inventory units are 100% complete for material and 40% complete for conversion costs. During the month 30,000 were started and 27,000 are completed and transferred to the next operation. The equivalent units for the month for material using the FIFO method are 30,000 29,000 32,000 31,000