Crumbaugh has two production departments, Cutting and Assembly. Below is data related to Crumbaugh's Work-in-Process-Cutting (the first department in the process): Units Percent complete Materials Percent complete Conversion 6096 2,500 Beginning Work in Process Ending Work in Process 60% 3096 1,900 4096 Assuming there were 20,000 units completed and transferred to Work-in-Process-Assembly during the period, compute equivalent units of production for materials under the weighted average method. A 20,570 equivalent units B.22,070 equivalent units C. 20,930 equivalent units D. 21,500 equivalent units