Gaither Company Uses a Process Costing System and the Weighted

Multiple Choice

Gaither Company uses a process costing system and the weighted average method.The following data applies to January. $$\begin{array} { l r } &\text { Units } \\\text { Beginning Work in Process } & 2,500 \\\text { Started during the period } & 25,000\\\text { Ending Work in Process } &1,000 \\\end{array}$$ The ending work in process inventory is 90% complete.The total number of equivalent units processed during January was:

A) 25,600.
B) 26,500.
C) 27,500.
D) 27,400.