Babette Manufacturing produces plastic toys and uses process costing There are three procesting departments- - Assembling. Finishing, and Packagng On January 1 , the Finishing Departmont had 2,000 units of partially processed product in production. During January, 32,000 units were fransterred in from the Assembling Department and 32,000 units were completed and transferred out. At the end of the month, 2,000 units of partually processed prodicts remained in the Finishing Department. The woighted - average method is used See additional detals below Finishing Department, ending balance at January 31 Percent completed for materials cost 94% Percent completed for conversion cost 76% What was the number of equivalent units for the month of January, with respect to direct materials, for the Finishing Department? A. 33,880 units B. 34,000 units C. 32,000 units D. 1,880 units