Figure 5-10
the Following Information Is Available Materials Are Added at the Beginning of the Process

Figure 5-10
The following information is available: $\begin{array}{lr}\text { Units in process at the beginning of the month } & 2,000 \\\text { Units in process at the end of the month } & 4,000 \\\text { Units started during the month } & 30,000\end{array}$ Materials are added at the beginning of the process.
-Refer to Figure 5-10. Beginning and ending units were 60 per cent converted. How many equivalent units for materials would there be using the FIFO method?

A) 36,000 units
B) 34,000 units
C) 30,000 units
D) 29,200 units