The Following Information Is Available Materials Are Added at the Beginning of the Process

Multiple Choice

The following information is available: $\begin{array}{lr}\text { Units in process, November } 1 \text { (60\% converted) } & 2,000 \text { units }\\\text { Units in process, November } 30(60 \% \text { converted) } & 4,000 \text { units }\\\text { Units started during the month } & 30,000\text { units }\end{array}$ Materials are added at the beginning of the process. How many equivalent units for conversion would there be in November using the weighted average method?

A) 30,400 units
B) 36,000 units
C) 32,000 units
D) 33,200 units