Timberline Company uses FIFO process costing. Material is added at the beginning of the process while conversion is added evenly throughout the process. The following information is available for the month just ended: 2,000 units, 50% Beginning work-in-process complete Started into process 34,000 units Units Completed and 32,000 units transferred out 4,000 units, 30% Ending work-in-process complete How many equivalent units of material will be used in calculating cost per equivalent units for the current month costs? 32,000 32,200 34,000 36,000