Foreman Company Produces Calendars in a One- Department Process The Units Still in Process Are 100% Complete with Respect

Foreman Company produces calendars in a one- department process. The following information is available: $\begin{array}{ll}\text { Direct materials added } & \$ 30,000 \\\text { Direct labor } & \$ 20,700 \\\text { Factory overhead } & \$ 10,350\\\text { Work-in- process inventory, beginning }&-0-\\\text { Units started } & 15,000 \\\text { Units completed and transferred out } & 12,000 \\\text { Work-in- process inventory, ending } & 3,000\end{array}$ The units still in process are 100% complete with respect to direct materials and 60% complete with respect to conversion costs. The equivalent units for materials are:

A) 15,000
B) 13,800
C) 3,000
D) 12,000