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X Company reported the following department data for the month of January: Work in process, physical units, January 1 3,500 Completed and transferred out physical
X Company reported the following department data for the month of January:
| Work in process, physical units, January 1 | 3,500 |
| Completed and transferred out physical units | 10,800 |
| Work in process, physical units, January 31 | 5,500 |
Materials are added at the beginning of the process. Conversion costs are added evenly throughout the process. The incomplete units are 30% completed as to conversion costs. What is the total number of equivalent units for materials for the period?
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