Waller Co. uses a weighted-average process-costing system. Material B is added at two
different points in the production of shirms, 40% is added when the units are 20%
completed, and the remaining 60% of Material B is added when the units are 80%
completed. At the end of the quarter, there are 22,000 shirms in process, all of which are
50% completed. With respect to Material B, the ending shirms in process represent how
many equivalent units?