Hanker Company Had the Following Department Data on Physical Units

question 8

Multiple Choice

Hanker Company had the following department data on physical units: $\begin{array}{lr}\text { Work in process, beginning } & 3,000 \\\text { Completed and transferred out } & 18,000 \\\text { Work in process, ending } & 2,400\end{array}$ Materials are added at the beginning of the process. What is the total number of equivalent units for materials during the period?

• A)18,600.
• B)2,400.
• C)20,400.
• D)15,000.