Levittown Company employs a process cost system for its manufacturing operations. All direct materials are added at the beginning of the process and conversion costs are added proportionately. Levittown's production quantity schedule for November is reproduced as follows.

                                                    Units

Work-in-process on November 1

1,000

(60% complete as to conversion costs)

Units started during November                     5,000

Total units to account for                           6,000

Units completed and transferred out from BI       1,000

Units started and completed during November     3,000

Work-in-process on November 30

2,000

(20% complete as to conversion costs)

Total units accounted for                           6,000

Using the FIFO method, the equivalent units for direct materials for November are

A. 6,000 units.

B. 5,000 units.

C. 3,800 units.

D. 4,400 units.