Gaither Company Uses a Process Cost System and the Weighted

Gaither Company uses a process cost system and the weighted average method.The following data applies to January 2014. $\begin{array}{|l|r|}\hline &{\text { Units }} \\\hline \text { Beginning Work in Process } & 2,500 \\\hline \text { Started during the period } & 25,000 \\\hline \text { Ending Work in Process } & 1,000 \\\hline\end{array}$ The ending work in process inventory is 90% complete.The total number of equivalent whole units for processed during January was:

A) 25,600.
B) 26,500.
C) 27,500.
D) 27,400.