Heller Corporation uses the weighted-average method in its process costing system. Data concerning the first processing department for the most recent month are listed below:

Beginning work in process inventory:
Units in beginning work in process inventory	2,000
Materials costs	$14,400
Conversion costs	$11,200
Percent complete with respect to materials	65%
Percent complete with respect to conversion	30%
Units started into production during the month	36,800
Units transferred to the next department during the month	33,200
Materials costs added during the month	$277,500
Conversion costs added during the month	$443,900
Ending work in process inventory:
Units in ending work in process inventory	5,600
Percent complete with respect to materials	60%
Percent complete with respect to conversion	25%

What are the equivalent units for materials for the month in the first processing department?

3,360 units

33,200 units

38,800 units

36,560 units