The number of equivalent units of production for the period for materials if the first-in, first-out method is used to cost inventories was

A) 16,700
B) 12,000
C) 1,700
D) 13,700

The equivalent units of production for materials using the first-in, first-out (FIFO) method is calculated by adding the units completed and transferred out to the equivalent units in ending work in process, minus the units in beginning work in process, adjusted for their stage of completion. The correct answer, D) 13,700, suggests it was calculated considering these factors.