Department A had 4,700 units in work in process that were 80% completed as to labor and overhead at the beginning of the period; 25,300 units of direct materials were added during the period; 27,200 units were completed during the period; and 2,800 units were 35% completed as to labor and overhead at the end of the period. All materials are added at the beginning of the process. The first-in, first-out method is used to cost inventories. The number of equivalent units of production for material costs for the period was

a.30,000

b.25,300

c.22,500

d.27,200