PLEASE SHOW WORK AND PROVIDE EXPLANATION

10) The following information is provided by Alexandria Corporation:

WIP Inventory, January 1	0 units
Units started	14,000
Units completed and transferred out	9,000
WIP Inventory, December 31	5,000
Direct materials	$28,200
Direct labor	$18,000
Manufacturing Overhead	$7,500

The units in ending WIP Inventory were 75% complete for materials and 50% complete for conversion costs.

What are the total equivalent units for direct materials? 10) ______

A) 3,750 B) 14,000 C) 5,000 D) 12,750