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

	Units
Beginning Work in Process	3,700
Started during the period	37,000
Ending Work in Process	2,200

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

Multiple Choice

• 36,520.

• 38,500.

• 40,700.

• 40,480.