In the month of June, a department had 6,000 units in beginning work in process that were 70% complete. During June, 24,000 units were transferred into production (started) from another department.  At the end of June there were 3,000 units in ending work in process that were 40% complete. Materials are added at the beginning of the process while conversion costs are incurred uniformly throughout the process.

The equivalent units of production for materials for June was