In a Process with 800 Units of Beginning Work in Process

Multiple Choice

In a process with 800 units of beginning Work in Process, the company completed and transferred out 10,000 units during a period.There were 5,000 units in the ending Work in Process that were 50% complete as to conversion costs.Materials are added 80% at the beginning of the process and 20% when the units are 90% complete.How much is equivalent units of production for the period for material costs if the weighted-average method is used?

A) 12,000 equivalent units
B) 15,000 equivalent units
C) 11,000 equivalent units
D) 14,000 equivalent units