The following information is provided by Yellow Bird, Inc.: WIP Inventory, January 1 Units started Units completed and transferred out WIP Inventory, December 31 Direct materials Direct labor. Manufacturing Overhead O units 13.000 8,800 4,200 $28,200 $18,000 $7,500 The units in ending WIP Inventory were 67% complete for materials and 50% complete for conversion costs. What are the total equivalent units for direct materials? OA. 13,000 OB. 4,200 C. 2,814 OD. 11,614