easy but need help!

A deodorant manufacturer offers the following information WIP Inventory, January 1 Units started Units completed and transferred out 11,200 units WIP Inventory, December 31 Direct materials Direct labor Manufacturing Overhead 0 units 33,600 units 22,400 units $276,480 $585,000 $328,920 The units in ending WIP Inventory were 60% complete for materials and 40% complete for conversion costs On December 31, what are the total equivalent units for direct materials? 47,040 33,600 20,160 24,640