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Use this information about Department B to answer the question that follows Department had 3,000 units in work in process that were 25% completed at the beginning of the period at a cost of $12,500. There were 13,700 units of direct materials added during the period at a cost of $28,700, 15,000 units were completed during the period, and 1,700 units were 95% completed 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. Direct labor was $32,450, and factory overhead was $10,710. The materials equivalent units of production for the period are Oa. 13.700 Ob 1.700 Oc. 16,700 Od 12.000