Hanker Company Had the Following Department Data on Physical Units

Multiple Choice

Hanker Company had the following department data on physical units: $\begin{array}{lr}\text { Work in process, beginning } & 2,500 \\\text { Completed and transferred out } & 18,000 \\\text { Work in process, ending } & 2,000\end{array}$ Materials are added at the beginning of the process. What is the total number of equivalent units for materials if the FIFO method is used?

A) 18,500
B) 17,500
C) 20,000
D) 15,500