13 Sanger Corp. uses a process costing system in which direct materials are added at the beginning of the process and conversion costs are incurred uniformly throughout the process. Beginning inventory for January consisted of 2,500 units that were 40% completed. 13,000 units were started into the process during January. On January 31, the inventory consisted of 800 units that were 70% completed. What would be the equivalent units for direct materials cost using the FIFO method? Multiple Choice 13,000 13,450 13,850 14,000