Running Company had the following information for the month of June: 

Work in process beginning inventory, June 1	2,900	units
Units transferred in	18,700	units
Work in process ending inventory, June 30	4,900	units

Beginning work-in-process inventory is 30 percent complete as to conversion. Ending work-in-process inventory is 50 percent complete as to conversion. Materials are added at the end of the process. The equivalent units for materials under the weighted-average method are calculated to be:

		A) 14,250
		B) 10,900
		C) 16,700
		D) 19,150
		E) 21,150