The following information is provided by Alexandria Corporation: WIP Inventory, January 1 O units Units started 14,000 Units completed and transferred out 9,000 WIP Inventory, January 31 5,000 Direct materials $28,200 Direct labor $18,000 $7,500 Manufacturing Overhead The units in ending WIP Inventory were 75% complete for materials and 50% complete for conversion costs. What are the total equivalent units of production for materials reported on January 31