The following information pertains to Davis Co.'s Chesapeake Division for the month of April:

	Units	Materials cost
Beginning Work-in-Process	15,000	$5,500
Started in April	40,000	$18,000
Units completed	42,500
Ending Work-in-Process	12,500

All materials are added at the beginning of the process. Using the FIFO method, the equivalent units of production with respect to materials is:

Multiple Choice

• 57,500

• 55,000

• 42,500

• 40,000

• 27,500