Department A had 4,251 units in work in process that were 74% completed as to labor and overhead at the beginning of the period, 31,838 units of direct materials were added during the period, 33,275 units were completed during the period, and 2,814 units were 38% 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 $12,290. Direct labor was $26,749 and factory overhead was $4,489. What was the number of equivalent units of production for material costs for the period?