The following information is provided by Zander Corporation: WIP Inventory, January 1 O units Units started 14,000 Units completed and transferred out 9,000 WIP Inventory, December 31 5,000 Direct materials $28,200 Direct labor $18,000 Manufacturing Overhead $7,500 The units in ending WIP Inventory were 80% complete for materials and 45% complete for conversion costs. What are the total equivalent units for direct materials? O A. 4,000 OB. 13,000 OC. 14,000 OD. 5,000