W Company uses process costing has the following information available for November. Beginning Work-in-Process Inventory was 7,000 units that were 100% complete as to materials and 40% complete as to conversion. There were 32,000 units started during the period. Ending Work-in-Process Inventory was 2,500 units that were 100% complete as to materials and 25% complete as to conversion. The Equivalent Units of production for material using the FIFO method would be _____.

Group of answer choices

A) 34,500

B) 36,800

C) 32,000

D) 39,000