Department A had 4,800 units in work in process that were 74% completed as to labor and overhead at the beginning of the period, 32,100 units of direct materials were added during the period, 34,500 units were completed during the period; and 2,400 units were 30% completed as to labor and overhead at the end of the period. All materials are added at the beginning of the process. The first-in, first-out method is used to cost inventories. The number of equivalent units of production for material costs for the period was