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Hanker Company had the following department data on physical units: Work in process, beginning 2,000 Completed and transferred out 19,000 Work in process, ending 3,400

Hanker Company had the following department data on physical units:

Work in process, beginning 2,000

Completed and transferred out 19,000

Work in process, ending 3,400

Materials are added at the beginning of the process. What is the total number of equivalent units for materials during the period?

a.

24,400.

b.

22,400.

c.

3,400.

d.

19,000.

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