Use the Following Data from a Company Using a Process

Multiple Choice

Use the following data from a company using a process costing system to answer the question below. Beginning Work in Process Inventory on June 1 :
2,000 units - 100 percent complete as to direct materials
80 percent complete as to conversion costs

Units Started During June:
12,800 units

Ending Work in Process Inventory on June 30:
2,400 units - 100 percent complete as to direct materials
40 percent complete as to conversion costs

The company uses average process costing method.
Units completed and transferred out of the department during the month totaled

A) 12,800.
B) 12,400.
C) 14,800.
D) 10,400.