Figure 5-2 Materials Are Added at the Beginning of the Process

Multiple Choice

Figure 5-2 $\begin{array}{lr} & \text { Units } \\\text { Work in progress, September } 1 \text { ( } 40 \% \text { complete }) & 5,000 \\\text { Started in September } & 20,000 \\\text { Work in progress, September } 30(60 \% \text { complete }) & 8,000\end{array}$ Materials are added at the beginning of the process.
-Refer to Figure 5-2. Equivalent units of production for conversion costs using the weighted average method would be

A) 25,000.
B) 27,800.
C) 26,800.
D) 21,800.