Steel Company uses first-in, first-out (FIFO) method to calculate manufacturing cost per unit. Based on the following data calculate May direct materials equivalent units if materials are added at the beginning of the process:

Inventory in process, May 1 (25% completed) 4,000 units

Units started during May 52,000 units

Units completed in May 46,000

Units in process, May 31 (60% completed) 10,000 units

Please show work