Under the fifo method write out what are the equivalent units of production for materials

The cutting Department's output during the period consists of 22,000 units completed and transferred out, and 4,000 units in ending work in process that were 25% complete asto materials and conversion costs. Beginning inventory was 2,000 units that were 25% complete asto materials and conversion costs. Under the FlFo method, what are the equivalent units of production for materials