Hanker Company Had the Following Department Data on Physical Units

Multiple Choice

Hanker Company had the following department data on physical units: $\begin{array}{cc} \text { Work in process, beginning } &7,000\\ \text { Completed and transferred out } &12,000\\ \text { Work in process, ending } &9,000\\\end{array}$

Materials are added at the beginning of the process. What is the total number of equivalent units for materials during the period if the weighted-average method is used?

A) 14,000
B) 19,000
C) 21,000
D) 28,000