Question 2 Hanker Company had the following department data on physical units: Work in process inventory, beginning Completed and transferred out 3,000 18,000 3,000 Work in process inventory, ending Materials are added at the beginning of the process. What are the equivalent units of production for materials during the period? O 21,000 15,000 18,600 O 20,400

21,000 15,000 13. 600 20,400