Test Company uses a normal, process costing system to determine product cost. The company uses the first-in, first-out (FIFO) method to account for equivalent units and costs in beginning work-in-process. The product passes through two departments: Department 1 and Department 2. In Department 2, all direct materials are added at the beginning of the process. The following information is available for Department 2 in July. Work-in-process, July 1 Units Costs 5,000 units Direct materials $25,000 Conversion cost 16,000 Transferred-in cost 20,000 July activity Units Transferred in 50,000 units Completed and transferred out 45,000 units Costs added Direct materials Conversion cost Transferred-in-cost Percentage of completion Work-in-process, July 1 Work-in-process, July 31 $400,000 184,000 200,000 60% 40% Determine the equivalent units of output with respect to transferred-in cost for July. Note: Give your answer using commas. Do not include the word "units." Example: 12,345