Adnan Company uses process costing. At the beginning of the month, there were 6,000 units in process, 80% complete with respect to material and 70%...

 Adnan Company uses process costing. At the beginning of the month, there were 6,000 units in process, 80% complete with respect to material and 70% complete with respect to conversion costs. 30,000 units were started during the month and 30,000 units were completed. The units in ending Work-In-Process Inventory were 80% complete with respect to material and 20% complete with respect to conversion costs. How many total equivalent units will be used in calculating the cost per equivalent unit for materials?  (apply the formula for the more commonly used weighted-average method of calculating equivalent units)