Need computation

In the month of March, a department had 7900 units in beginning Work in Process that were 60% complete. During March, 30800 units were transferred into production from another department. At the end of March there were 1700 units in ending Work in Process that were 60% complete. Materials are added at the beginning of the process while conversion costs are incurred uniformly throughout the process. The weighted average method is used. How much are equivalent units of production for materials for March? 40400 equivalent units 29780 equivalent units 38020 equivalent units 38700 equivalent units