Crowd Corp uses the FIFO method for process costing. The company's only processing department began May with 8,000 units of product in process (30% of the conversion process completed). During May, Crowd started 65,000 units of new product, of which 7,800 units remained in ending inventory (45% of the conversion

process completed). If materials are added when the units are 50% complete with respect to conversion, how many equivalent whole units with respect to materials would Crowd Corp have in May?