A Process with No Beginning Work in Process, Completed and Transferred

Multiple Choice

A process with no beginning Work in Process, completed and transferred out 12,000 units during a period and had 1,000 units in the ending Work in Process that were 30% complete.Materials are added at the beginning of the process and conversion costs are added equally throughout the process.How much is the equivalent units of production for the period for conversion costs if the weighted-average method is used?

A) 13,000 equivalent units
B) 11,000 equivalent units
C) 12,000 equivalent units
D) 12,300 equivalent units