A process with 1600 units of beginning work in process, completed and transferred out 26100 units during a period. There were 9900 units in the ending work in process that were 50% complete as to conversion costs. Materials are added 90% at the beginning of the process and 10% when the units are 90% complete. How much is equivalent units of production for the period for material costs? O 35010 equivalent units. CO 34020 equivalent units. O36000 equivalent units. 27090 equivalent units