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Assume 12,500 units were in beginning WIP; 45,200 units were started; 47,000 units were completed; and 10,700 units were in ending WIP. Materials are added

Assume 12,500 units were in beginning WIP; 45,200 units were started; 47,000 units were completed; and 10,700 units were in ending WIP. Materials are added at the beginning of the process. What is the total number of equivalent units for materials?

A) 45,200 B) 59,500 C) 57,700 D) 55,900

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