The Phelan Company had 14,000 units in beginning work in process, 60% complete. 20,000 units were completed and transferred out during the month. Ending work in process is 60% complete, which is equivalent to 3,600 whole units for Conversion Costs. Materials are added at the beginning of the process.

The number of equivalent units for Material costs is:

A) 23,600 units

B) 27,000 units

C) 26,000 units