Fresh Coast Co. uses a process costing system. In Department 2, direct materials are added at the 50% stage of completion of the process, and conversion costs are added uniformly throughout the process.\ \ On March 1, there were 6,000 units in work-in-process (WIP); they were 60% completed as to conversion cost.\ During March, 42,000 units were transferred into Department 2 for processing.\ On March 31, 8,000 units were in WIP: 3,000 units were 40% complete as to conversion costs and the other 5,000 units were 80% complete as to conversion costs.\ No spoilage was reported during March.\ Using the FIFO method, what is the number of equivalent units of production for direct materials for March?\