Use this information about Department A to answer the question that follows. Department A had 4,400 units in Work in Process that were 65% completed as to labor and overhead at the beginning of the period. There were 25,000 units of direct materials added during the period, 26,900 units were completed during the period, and 2,500 units were 36% completed as to labor and overhead at the end of the period. All materials are added at the beginning of the process, and the first-in, first- out cost flow method is used. The materials equivalent units of production for the period are Oa. 26,900 Ob. 25,000 Oc. 22,500 Od. 29.400