Trueman Company uses a FIFO process costing system. The company had $6,000$ units that were $75$ percent complete as to conversion costs at the beginning of the month. The company started $25,000$ units this period and had $8,000$ units in ending Work in Process Inventory that were $40$ percent complete as to conversion costs. What are equivalent units for material, if material is added at the beginning of the process?

Select one:

a$.18,500$

b$.25,000$

c$.26,500$

d$.31,000$