Jordana Woolens is a manufacturer of wool cloth. The information for March is as follows:

Beginning work-in-process 10,000 units

Units started 20,000 units

Units completed 25,000 units

Beginning WIP direct materials $6,000

Beginning WIP conversion $2,600

Direct materials $30,000

Direct manufacturing labour $12,000

Factory overhead $5,000

Beginning work-in-process was half converted as to labour and overhead. Direct materials are added at the beginning of the process. All conversion costs are incurred evenly throughout the process. Ending work in process was 60% complete. Using the FIFO method of process costing, the total number of equivalent units for conversion is: