Edelstein Company Had the Following Data for 2018 Materials Are Added at the Beginning of the Process

Multiple Choice

Edelstein Company had the following data for 2018: $\begin{array}{lr}\text { Units in process at the beginning of the month } & 4,000 \\\text { Units in process at the end of the month } & 10,000 \\\text { Units started during the month } & 40,000\end{array}$ Materials are added at the beginning of the process. Beginning work in process was 40 percent complete as to conversion. Ending work in process was 70 percent complete as to conversion.
How many equivalent units for materials would there be using the FIFO method?

A) 44,000 units
B) 30,000 units
C) 40,000 units
D) 39,400 units