Assume 12,500 units were in beginning WIP; 43,200 units were started; 52,000 units were completed, and 3,700 units were in ending WIP. Materials are added at the beginning of the process. What is the total number of equivalent units for materials? . OA. 46.900 o OB. 43,200 O C. 64,500 OD. 55,700