Muses Manufacturing produces plastic toys and uses process costing. There are three processing departments-Assembling, Finishing, and Packaging. On January 1, the Finishing Department had 2,000 units of partially processed product in production. During January, 31,000 units were transferred in from the Assembling Department and 30,000 units were completed and transferred out. At the end of the month, 3,000 units of partially processed products remained in the Finishing Department. See additional details below. Finishing Department, ending balance at January 31 Percent completed for materials cost: 94% Percent completed for conversion cost: 70% What was the number of equivalent units for the month of January, with respect to direct materials, for the Finishing Department? A. 30,000 units B. 2, 820 units C. 32, 820 units D. 33,000 units