Chuggles Limited Makes Soft Drinks

Multiple Choice

Chuggles Limited makes soft drinks. During November, the company produced 30,000 litres of finished product. Opening work in progress at 1 November was 5,000 litres which were 65% complete with respect to materials. At 30 November, there were 4,000 litres of product which were 70% complete with respect to materials. Chuggles Limited uses the weighted average cost method to value finished goods and closing work in progress. What were the equivalent units of material used in the soft drinks process during November?

A) 29,550
B) 31,200
C) 32,800
D) 33,250