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

Multiple Choice

The following information is provided: $\begin{array}{lr}& \text { Units } \\\text { Work in progress, June } 1 \text { (20\% complete) } & 4,000 \\\text { Started in June } & 32,000 \\\text { Work in process, June } 30 \text { (30\% complete) } & 12,000\end{array}$ Materials are added at the beginning of the process. Equivalent units of production for conversion costs using the weighted average method would be

A) 35,600.
B) 34,800.
C) 36,000.
D) 27,600.