Beginning Inventory for the Month Contained 2,000 Units That Were

Multiple Choice

Beginning inventory for the month contained 2,000 units that were 45 per cent complete with respect to materials. During the month, 18,000 units were completed and transferred out. Ending inventory contained 2,500 units, 20 per cent complete with respect to materials. The weighted average equivalent units of production for materials for the month would be

A) 18,000.
B) 19,600.
C) 19,400.
D) 18,500.