Figure 5-3 Materials and Conversion Are Incurred Uniformly Throughout the Progress

Multiple Choice

Figure 5-3 $\begin{array}{lr} & \text { Units } \\\text { Work in progress, May } 1 \text { (10\% complete) } & 2,000 \\\text { Started in May } & 17,000 \\\text { Work in progress, May } 31 \text { (20\% complete) } & 3,000\end{array}$ Materials and conversion are incurred uniformly throughout the progress.
-Refer to Figure 5-3. Equivalent units of production for conversion using the weighted average method would be

A) 14,800.
B) 16,400.
C) 17,800.
D) 16,600.