Assume that 9,200 units were in beginning WIP Inventory, 36,500 were started, 34,000 were completed, and 11,700 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. 45,700 OB. 48,200 O C. 36,500 OD. 43,200