Loganbery Corporation Produces a Product That Passes Through Two Processes $1 / 3$

Multiple Choice

Loganbery Corporation produces a product that passes through two processes. During January, the first department transferred 20,000 units to the second department. The cost of the units transferred was $60,000. Materials are added uniformly in the second process. The following information is provided about the first department's operations during January: Units, beginning work in process ( $1 / 3$ complete) $\quad 6,000$
Units, ending work in process ( $1 / 2$ complete) $\quad 4,000$ The equivalent units for conversion using FIFO would be

A) 10,000 units.
B) 12,000 units.
C) 26,000 units.
D) 22,000 units.