Muller Co. uses a weighted average process-costing system. Direct materials are added at two different points in the production of shirts, 40% is added when the units are 20% completed, and the remaining 60% of direct materials is added when the units are 80% completed. At the end of the quarter, there are 22,000 shirts in process, all of which are 50% completed. With respect to direct materials, the ending shirts in process represent how many equivalent units? 1) 4.400 units. O2) 22,000 units. 03) 11,000 units. O4) 8,800 units