Cyrprano Company Had the Following Department Data Materials Are Added at the Beginning of the Process

Multiple Choice

Cyrprano Company had the following department data: $\begin{array}{cc} \text { Work in process, physical units, beginning } &-0-\\ \text { Units started. } &25,000\\ \text { Completed and transferred out physical units} &20,000\\ \text {Work in process, physical units, ending } &5,000\\\end{array}$


Materials are added at the beginning of the process. Corversion costs are added evenly throughaut the process. The incamplete units are $40 \%$ campleted as to conversian costs.
What is the total number of equivalent units for materials during the period if the weightedaverage method is used?

A) 25,000
B) 15,000
C) 22,000
D) 23,000