Myrna's Manufacturing Has 6,000 Units in Beginning Work in Process

Multiple Choice

Myrna's Manufacturing has 6,000 units in beginning Work in Process, 15% complete as to conversion costs, 15,000 units transferred out to Finished Goods, and 2,000 units in ending Work in Process 10% complete as to conversion costs.Materials are fully added at the beginning of the process.How much are equivalent units for materials if the FIFO method is used?

A) 23,000
B) 19,000
C) 15,000
D) 11,000