Wilson Tech's production cost data for the current period is:

Beginning Work-in-Process	3,400 units
Units Started	12,600 units
Units Transferred Out	9,800 units
Ending Work-in-Process	6,200 units

Materials are entered at the beginning of the process. Conversion costs are added evenly throughout production. Beginning Work-in-Process units are 70% complete as to conversion costs. The Ending Work-in-Process units are 40% complete as to conversion costs. Using the FIFO method, what are the equivalent units of production for materials?