Hanker Company had the following department data on physical units: Work in process, beginning Completed and transferred out Work in process, ending 3,000 12,000 2,400 Materials are added at the beginning of the process. What is the total number of equivalent units for materials during the period? 12,600. 2,400. 14,400. 9,000. If beginning work in process is 4,000 units, ending work in process is 2,000 units, and the units accounted for equals 12,000 units, what must units started into production be? 16,000. 14,000. 8,000. 10,000