Quest Company reported the following department data for the month of January: Work in process, physical units, January 1 800 Completed and transferred out physical units 13,500 Work in process, physical units, January 31 3,700 Materials are added at the beginning of the process. Conversion costs are added evenly throughout the process. The incomplete units are 30% completed as to conversion costs. What is the total number of equivalent units for materials for the period? 2,900 14,300 17,200 9,800