10. Aglow Company uses a process-cost system for its single product. Material A is added at the beginning of the process; in contrast, material B is added when the units are 50% complete. The firm's ending work-in-process inventory consists of 4,000 units that are 75% complete. Which of the following correctly expresses the equivalent units of production with respect to materials A and B in the ending work-in-process inventory? A. A, 3,000; B, 0. B. A, 3,000; B, 3,000. C. A, 4,000; B, 0. D. A, 4,000; B, 4,000. E. A, 4,000; B, 3,000