1. In the month of June, a department had 7,000 units in beginning work in process that were 90% complete. During June, 14,000 units were transferred into production from another department. At the end of June there were 1,000 units in ending work in process that were 30% complete. Materials are added at the beginning of the process while conversion costs are incurred uniformly throughout the process.The equivalent units of production for materials for June was

   	A.	20,000 equivalent units.
   	B.	21,000 equivalent units.
   	C.	22,000 equivalent units.
   	D.	20,300 equivalent units.