HTC Calculators uses process costing. During June, 23,600 units were completed. The ending Work in Process inventory contained 1,500 units that were 90% complete with respect to material and 30% complete with respect to labor and overhead costs. How many equivalent units will be used in calculating the cost per unit for materials during June? A. 24,950 equivalent units B. 24,050 equivalent units C. 25,720 equivalent units OD. 22,950 equivalent units