Mendaz has two production departments, Cutting and Assembly. Below is data related to Mendaz's Work-in-Process-Cutting (the first department in the process): Units Percent complete Materials 30% 60% Percent complete Conversion 40% 60% Beginning Work in Process Ending Work in Process 1,900 2,500 If 20,000 units are completed and transferred to Work-in-Process-Assembly during the period, compute equivalent units of production for materials under the weighted average method. a. 21,500 equivalent units b. 20,930 equivalent units O C. 20,570 equivalent units d. 19,070 equivalent units