18. Krollon Company uses the weighted average method in its process costing system. The following data are for the most recent month of operations in one of the company's processing departments: Units in beginning inventory 4.000 Units started into production 25.000 Units in ending inventory 5.000 Units transferred to the next department 21.000 Transferred -In Direct Material Conversion Beginning 20.700 36.000 46.520 Costs added during month 159.460 422.832 359.388 During the process some units are spoiled. %40 of the units is spoiled due to normal course of the production; the remaining ones are classified as abnormal spoilage. Work in process inventory, June 1 Work in process inventory, June 30 Abnormal spoilage Completion % Prior Process %100 %100 %100 Completion % Materials %65 %70 %60 Completion % Conversion %40 %80 %40 What is the number of equivalent units for direct materials