Department A had 4,800 units in work in process that were 73% completed as to labor and overhead at the beginning of the period; 27,100 units of direct materials were added during the period; 29,100 units were completed during the period; and 2,800 units were 40% 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