Use this information about Department E to answer the questions that follow.

Department E had $4,000$ units in Work in Process that were $40\%$ completed at the beginning of the period at a cost of $$12,500.$ There were $14,000$ units of direct materials added during the period at a cost of $$28,700.$ There were $15,000$ units completed during the period, and $3,000$ units were $75\%$ completed at the end of the period. All materials are added at the beginning of the process, and the average cost method is used to cost inventories. Direct labor was $$32,450,$ and factory overhead was $$18,710.$

The number of equivalent units of production for the period is

$15,650$

$14,850$

$18,000$

$17,250$