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Ross Hanker Company had the following department data on physical units: Work in process, beginning 2,500 Completed and transferred out 14,000 Work in process, ending

Ross Hanker Company had the following department data on physical units:

Work in process, beginning 2,500

Completed and transferred out 14,000

Work in process, ending 2,000

Materials are added at the beginning of the process. What is the total number of equivalent units for materials if the FIFO method is used?

A. 13,500

B. 14,500

C. 16,000

D. 11,500

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