Use the Following Information for Questions

Multiple Choice

Use the following information for questions
A department adds raw materials to a process at the beginning of the process and incurs conversion costs uniformly throughout the process.For the month of January, there were no units in the beginning Work in Process inventory; 10,000 units were started into production in January; and there were 4,000 units that were 60% complete in the ending Work in Process inventory at the end of January.The weighted-average method is used.
-What were the equivalent units of production for materials for the month of January?

A) 8,400 equivalent units
B) 14,000 equivalent units
C) 10,000 equivalent units
D) 4,000 equivalent units