North Lights Mfg. began the current month with 4,000 units in work in process inventory, which was 55% complete. 30,000 units were started in the month and 6,000 (40% complete) units were unfinished at the end of the month. All inputs are added evenly throughout the production process. The equivalent units using FIFO is? a. 28,200 (correct answer) b. 28,600 c. 32,200 d. 34,000