GoodSports buys wood as a direct material for baseball bats. The Cutting Department processes the baseball bats, and the bats are then transferred to the Finishing Department where a sealant is applied. There was no beginning work in process inventory in the Cutting Department in May. The Cutting Department started manufacturing 10,000 baseball bats during May. A total of 7,500 bats were completed and transferred to the Finishing Department during May. The ending work in process inventory of 2,500 bats was 100% complete with respect to direct materials and 20% complete with respect to conversion costs. The company uses the weighted-average method of process costing. Reference: GoodSports What were the equivalent units of production with respect to direct materials for May? A. 7,500 B. 8,000 C. 2,000 D. 10,000