Loganbery Corporation produces a product that passes through two processes. During January, the first department transferred 20,000 units to the second department. The cost of the units transferred was $60,000. Materials are added uniformly in the second process. The following information is provided about the first department's operations during January:

Units, beginning work in process (1/3 complete)	6,000
Units, ending work in process (1/2 complete)	4,000

The equivalent units for those transferred in from the prior department using FIFO would be

a.10,000 units.

b.26,000 units.

c.20,000 units.

d.22,000 units.