A Process with 1,600 Units of Beginning Work in Process

A process with 1,600 units of beginning work in process, completed and transferred out 20,000 units during a period.There were 10,000 units in the ending work in process that were 50% complete as to conversion costs.Materials are added 80% at the beginning of the process and 20% when the units are 90% complete.How much is equivalent units of production for the period for material costs?

A) 24,000 equivalent units.
B) 30,000 equivalent units.
C) 22,000 equivalent units.
D) 28,000 equivalent units.