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 Mav \( 31(50 \%) \) } &12,000\\\end{array}$
Materials are added at the beginning of the production process.Conversion costs are added equally throughout production.What is the total number of equivalent units during May for conversion costs if the weighted-average method is used?

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