The following information was obtained from the records of the first processing department of Bapst Corporation for the month of May. The company uses the FIFO method in its process costing system. Units Labor and Overhead Percent Complete Work in process inventory, April 1 3,000 40% Started into process during the month 51,000 Work in process in Process inventory, April 30 11,000 60% All materials are added at the beginning of the manufacturing process. The equivalent units for materials for the month is: