WIP Inventory, January 1	0 units
Units started	12 comma 40012,400
Units completed and transferred out	8 comma 2008,200
WIP Inventory, December 31	4 comma 2004,200
Direct materials	$28,200
Direct labor	$18,000
Manufacturing Overhead	$7,500

The units in ending WIP Inventory were

73%

complete for materials and 45% complete for conversion costs.

What are the total equivalent units for direct materials?