John Deere Manufacturing Company produces the 9RX tractors with 30- or 36-inch tracks and uses the weighted-average method in its process costing system for the 36-inch tracks. This month, the beginning inventory in the first processing department consisted of 1,855 units. The costs and percentage completion of these units in beginning inventory were: Cost Percent Complete Materials costs $ 12,975 65% Conversion costs $ 13,970 30% A total of 18,970 units were started and 17,800 units were transferred to the second processing department during the month. The following costs were incurred in the first processing department during the month: Cost Materials costs $ 192,100 Conversion costs $ 389,452 The ending inventory was 40% complete with respect to materials and 72% complete with respect to conversion costs. What are the equivalent units for materials