Xeno Ltd Operates a Process Costing System and Uses the FIFO

Xeno Ltd operates a process costing system and uses the FIFO method. Beginning work in process consists of 1,000 units, 30% complete. Ending work in process is 15% complete, and direct materials are added at the 20% point. The equivalent units of production for materials are 14,000 and for conversion costs are 18,000. The number of units in ending work in process was

A) 37,000
B) 14,000
C) 18,000
D) 22,000