A Process with 1600 Units of Beginning Work in Process

Multiple Choice

A process with 1600 units of beginning work in process completed and transferred out 25000 units during a period. There were 10000 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?

A) 29000 equivalent units.
B) 35000 equivalent units.
C) 27000 equivalent units.
D) 33000 equivalent units.