Westdale, Inc has 2,000 units in beginning work in process, 20% complete in terms of conversion costs, and they started work on 24,000 units. 23,000 units are transferred out to finished goods, and 3,000 units in ending work in process, 33.33 % complete in terms of conversion costs. The beginning and ending inventory is fully complete in terms of material costs. Equivalent units of materials are