Assume that 9,200 units were in beginning WIP Inventory, 35,500 were started, 35,000 were completed, and 9,700 were in ending WIP Inventory. Direct materials are added at the beginning of the process. What are the total equivalent units for direct materials? O A. 44.200 OB. 44.700 OC. 35,500 OD. 45,200