Toy Co. had the following unit production costs: materials $12 and conversion costs $4 (Conversion costs include labor and manufacturing overhead) during June. On June 1, it had zero work in process. During June, Toy Co. transferred out 12,322 units. At the end of the month, 3,228 units that were 57% complete as to conversion costs and 59% complete as to materials were in ending work in process.
What is the number equivalent units of production for ending work-in-process as to material?