Larsen Company Adds Materials at the Beginning of the Process

Larsen Company adds materials at the beginning of the process in Department 2.Data concerning the materials used in May production are as follows: $\begin{array}{lr}&\text { Units }\\\text { Work-in-process at May 1 } & 12,000 \\\text { Started during May } & 32,000 \\\text { Completed and transferred out during May } & 33,000 \\\text { Normal spoilage incurred } & 3,000 \\\text { Work-in-process at May 31 } & 8,000\end{array}$ Using the weighted-average method, the equivalent units for materials are:

A) 44,000.
B) 41,000.
C) 36,000.
D) 33,000.
E) 32,000.