Cyrprano Company Had the Following Department Data Materials Are Added at the Beginning of the Process

Cyrprano Company had the following department data: $\begin{array}{ll}\text {Work in process, physical units, beginning }&-0-\\\text {Units started }&25,000\\\text {Completed and transferred out physical units }&20,000\\\text { Work in process physical units ending}&5,000\\\end{array}$
Materials are added at the beginning of the process.Conversion costs are added evenly throughout the process.The incomplete units are 40% completed as to conversion costs.What is the total number of equivalent units for materials during the period if the weighted-average method is used?

A) 25,000
B) 15,000
C) 22,000
D) 23,000