Barnes and Miller Manufacturing Is Trying to Determine the Equivalent

Multiple Choice

Barnes and Miller Manufacturing is trying to determine the equivalent units for conversion costs with 10000 units of ending work in process at 80% completion and 32000 physical units. There are no beginning units in the department. Conversion costs occur evenly throughout the entire production period. What are the equivalent units for conversion costs for the current period?

A) 42000.
B) 40000.
C) 8000.
D) 30000.