Hanker Company had the following department data on physical units: Work in process, beginning 2,000 Completed and transferred out 8,000 Work in process, May 31 (40%) 1,600 Materials are added at the beginning of the process. What is the total number of equivalent units for materials during the period? 6,000. 8,400. 1,600. 9,600. an explanation would be helpful thanks