For a company that uses process costing, Processing Department C had the following information for the most recent month: Beginning inventory for the month contained 12,000 units that were 30 percent complete with respect to materials. During the month, 80,000 units were completed and transferred out. The ending inventory was 6,000 units, 60 percent complete with respect to materials.

What would be the weighted average equivalent units of production for materials for the month?