The Nichols Company Uses the Weighted-Average Method in Its Process

Multiple Choice

The Nichols Company uses the weighted-average method in its process costing system.The company recorded 29,500 equivalent units of production for conversion costs for November in a particular department.There were 6,000 units in the ending work-in-process inventory on November 30,75% complete with respect to conversion costs.The November 1 work-in-process inventory consisted of 8,000 units,50% complete with respect to conversion costs.A total of 25,000 units were completed and transferred out of the department during the month.What was the number of units started during November in the department?

A) 24,500 units.
B) 23,000 units.
C) 27,000 units.
D) 21,000 units.