In Its Initial Year of Operation, Sampson Production Started and Completed

In its initial year of operation, Sampson Production started and completed 2000 identical telephones and had 1000 telephones that were 30 per cent complete in work-in-process at the end of the year. Total production costs for the year were $40 000.
-How many total equivalent units of telephones were completed during the year?

A) 4600
B) 4500
C) 3000
D) 2300