Department K Had 3,000 Units 45% Completed in Process at the Beginning

Multiple Choice

Department K had 3,000 units 45% completed in process at the beginning of the period, 17,000 units completed during the period, and 1,200 units 40% completed at the end of the period. What was the number of equivalent units of production for the period for conversion if the first-in, first-out method is used to cost inventories? Assume the completion percentage applies to both direct materials and conversion cost.

A) 18,350
B) 16,310
C) 15,650
D) 16,130