A shampoo manufacturer offers the following information: WIP Inventory, January 1 0 units Units started 29,600 units Units completed and transferred out 13,200 units WIP Inventory, December 31 16,400 units Direct materials $276,480 Direct labor $585,000 Manufacturing Overhead $328,920 The units in ending WIP Inventory were 60% complete for materials and 40% complete for conversion costs. On December 31, what are the total equivalent units for direct materials? A. 23,040 B. 19,760 C. 39,440 D. 29,600