Lopez Company Uses the FIFO Process Costing Method to Determine

Multiple Choice

Lopez Company uses the FIFO process costing method to determine the product unit cost.The company began the period with 1,800 units in beginning inventory.During the period,32,000 units were started and completed.There were 4,000 units in ending inventory at the end of the period.If all direct materials are added at the beginning of the process,the number of equivalent units for direct materials for the period is

A) 29,800.
B) 28,000.
C) 32,000.
D) 36,000.