Work in process: Calculate equivalent units of production
A process with 1,200 units of beginning work in process, completed and transferred out 15,000 units during a period. There were 7,500 units in the ending work in process that were 50% complete as to conversion costs. Materials are added 80% at the beginning of the process and 20% when the units are 90% complete. How much is equivalent units of production for the period for material costs?