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

$$UnitsBeginning Work in Process$3,800$Started during the period$38,000$Ending Work in Process$2,300$

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

Multiple Choice

$41,570.$

$41,800.$

Incorrect

$39,500.$

$37,430.$