Stamp Company had the following department data: Physical Units Work in process, beginning: 0 Completed and transferred out: 50,000 Work in process, ending: 5,000 Materials are added at the beginning of the process. What is the total number of equivalent units for materials during the period? A) 5,000. B) 45,000. C) 55,000. D) 50,000. In Santana Company, the Cutting Department had beginning work in process of 6,000 units, transferred out 14,000 units, and had an ending work in process of 3,000 units. How many units were started by Moyer during the month? A) 11,000. B) 17,000. C) 9,000. D) 14,000