Department A of Forbidden Company furnishes you with the following data: Started in process- 20,000 units Completed and Transferred to Department B- 15,000 units In process, end (3/5 complete)- 5,000 units The application for materials were made as follows: 40% when the process is started 30% when the process reaches 3/4 completion balance at the end of the process What is the equivalent production for materials?