The following data relate to the Blending Department of Tru-Colour Paint Company for a recent month:

	Number of Units	Conversion costs percentage complete
Beginning work in process inventory	9,000	60%
Units started into production	45,000	-
Units completed and transferred out	46,000	-
Ending work in process inventory	8,000	25%

All materials are added prior to the beginning of work in the Blending Department.

Assuming that Tru-Colour Paint Company uses the FIFO method, what are the equivalent units of production for materials?