Gaither Company uses a process cost system and the weighted average method. The following data applies to January.

	Units
Beginning Work in Process	2,500
Started during the period	25,000
Ending Work in Process	1,000

The ending work in process inventory is 90% complete. The total number of equivalent whole units processed during January was:

Multiple Choice

• 26,500.

• 27,400.

• 27,500.

• 25,600.