Rollins Manufacturing Rollins Manufacturing Uses Process Costing

Rollins Manufacturing Rollins Manufacturing uses process costing. The following information was available for the current year:
Refer to the Rollins Manufacturing information above. If Rollins uses the first-in, first-out (FIFO) method, how many total equivalent units were completed in the current period?

A) 37,200 equivalent units
B) 35,600 equivalent units
C) 41,200 equivalent units
D) 35,400 equivalent units