Thunder Roads Enterprises makes the following information available:

Units in process at the beginning of the month 2,000

Units in process at the end of the month 4,000

Units started during the month 30,000

Materials are added at the beginning of the process.

Beginning and ending units were 60 percent converted. How many equivalent units for materials would there be using the FIFO method?

a. 30,000 units

b. 34,000 units

c. 29,200 units

d. 36,000 units