Current Attempt in Progress

A process with $1300$ units of beginning work in process inventory, completed and transferred out $27000$ units during a period. There were $10600$ units in the ending work in process inventory that were $50\%$ complete as to conversion costs. Materials are added $70\%$ at the beginning of the process and $30\%$ when the units are $90\%$ complete. What are the equivalent units of production for the period for material costs?

$30180$ equivalent units.

$31240$ equivalent units.

$37600$ equivalent units.

$34420$ equivalent units.