Special J Company Had the Following Department Information About Physical

Multiple Choice

Special J Company had the following department information about physical units and percentage of completion: $\begin{array}{cc}&\underline{\text { Physical Units }}\\ \text { Work in process, May \( 1(60 \%) \) } &14,400\\ \text { Completed and transferred out } &26,000\\ \text {Work in process. May \( 31(50 \%) \) } &12,000\\\end{array}$

Materials are added at the beginning of the production process. Corversion costs are added equally throughout production. What is the tatal number of equivalent units during May for carversian costs if the weighted-average method is used?

A) 52,400
B) 32,000
C) 23,360
D) 31,760