The Jones Corporation Uses a Process System

The Jones Corporation uses a process system.During the current period,2,500 units were started and 1,100 units were completed and transferred out.Ending units were 60% complete for materials and 45% complete for conversion costs.Direct materials costs added were $35,405 and conversion costs added were $32,870.There was no beginning WIP Inventory and conversion costs are added evenly throughout the process.At the end of the period,the total equivalent units for direct materials are

A) 1,730.
B) 1,940.
C) 1,100.
D) 2,500.