XYZ Company Manufactures Paint

Multiple Choice

XYZ Company manufactures paint. One of its plants makes a light colored base that can be tinted at the retail store to match any color chosen by the customer. At the end of the current month, XYZ had 5,000 gallons of paint still in process. All of the ingredients had been added to the vats, but they still needed to be mixed and then poured into gallon containers. Each gallon was 75% of the way through the production process and conversion costs are incurred evenly throughout the process. What are the equivalent units of paint ingredients in the ending work in process inventory?

A) 1,250
B) 5,000
C) 0
D) 3,750