The Blue Tide Company Manufactures Light Bulbs in a Single

Multiple Choice

The Blue Tide Company manufactures light bulbs in a single process. The following information is available:
$$\begin{array} { | l | l | } \hline \text { Work in process inventory, Jan. 1 } & 0 \text { units } \\\hline \text { Units started in production } & 14,000 \text { units } \\\hline \text { Units completed and transferred out } & 9,000 \text { units } \\\hline \text { Work in process inventory, Dec. } 31 & 5,000 \text { units } \\\hline \text { Production costs: } & \\\hline \text { Direct materials } & \$ 38,500 \\\hline \text { Direct labor } & \$ 13,975 \\\hline \text { Manufacturing overhead } & \$ 8,600 \\\hline\end{array}$$ The ending work in process was 90% complete with respect to direct materials and 40% complete with respect to conversion costs. What were the equivalent units of production for direct materials?

A) 9,000 units
B) 13,500 units
C) 14,000 units
D) 5,000 units