The Following Information Is Provided by Dart Manufacturing The Units in Ending WIP Inventory Were 90% Complete for |

The following information is provided by Dart Manufacturing: $$\begin{array} { | l | r | } \hline \text { WIP inventory, January 1 } & \text { 0 units } \\\hline \text { Units started } & 5,000 \\\hline \begin{array} { l } \text { Units completed and } \\\text { transferred out }\end{array} & 2,000 \\\hline \text { WIP inventory, December 31 } & 3,000 \\\hline \text { Direct materials } & \$ 12,500 \\\hline \text { Direct labor } & \$ 16,300 \\\hline \text { Manufacturing overhead } & \$ 8,700 \\\hline\end{array}$$ The units in ending WIP inventory were 90% complete for materials and 60% complete for conversion costs.
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What are the total equivalent units for direct materials?

A) 5,000
B) 2,700
C) 3,000
D) 4,700