Hanker Company Had the Following Department Data on Physical Units

Multiple Choice

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