Northern Company has a process costing system using the weighted average cost flow method. All materials are introduced at the beginning of the process in Department 1. The following information is available for the month of January Units Work in Process, January 1 (60% complete as to conversion cost) 4,000 Started in January 12,000 Transferred to Department 2 during January 10,000 Work in Process, January (20% complete as to conversion cost) 6,000 Reference: Huskie EU The number of equivalent units of production for material costs for the month of January are: A. 16,000 B. 11,000 C. 14,000 OD. 11,600