Edelstein Company had the following data for the year:

Units in process at the beginning of the month 4,000

Units in process at the end of the month 10,000

Units started during the month 40,000

Materials are added at the beginning of the process. Beginning work in process was 40% complete as to conversion. Ending work in process was 70% complete as to conversion. How many equivalent units for materials would there be using the FIFO method?

a. 40000

b. 39400

c. 44000

d. 30000