Department A had 4,648 units in work in process that were 69% completed as to labor and overhead at the beginning of the period, 37,329 units of direct materials were added during the period, 39,926 units were completed during the period, and 2,051 units were 23% completed as to labor and overhead at the end of the period. All materials are added at the beginning of the process at a cost of $12,249. Direct labor was $25,267 and factory overhead was $5,280. What was the number of equivalent units of production for material costs for the period?