Stanley Company adds materials at the begining of the process in Department M. Data concerning the materials used in the March production follows:

Work in process at March 1 16,000

Started during March 38,000

Completed and transferred to next department during March 37,000

Normal spoilage incured 2,000

Work in process at March 31 15,000

Using the average cost method, what are the equivalent units for the materials unit cost calculations are: