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