Department B Had a Beginning Inventory of 400 Units, 1/4

Multiple Choice

Department B had a beginning inventory of 400 units, 1/4 completed; an ending inventory of 300 units, 2/3 completed, and received 900 units during the period from Department A. What were the equivalent units of production of Department B, assuming weighted-average process costing?

A) 800 equivalent units.
B) 900 equivalent units.
C) 1,100 equivalent units.
D) 1,200 equivalent units.