In a Given Department, the Beginning Inventory of 8,000 Units

In a given department, the beginning inventory of 8,000 units was 60% complete as to material, labor, and overhead. A total of 9,000 units were started and completed during the period, and the ending inventory of 10,000 units was 40% complete as to material, labor and overhead. The equivalent production for the period in units is:

A) 12,200.
B) 16,200.
C) 17,800.
D) 18,200.