If Department K Had 2,000 Units, 40% Completed, in Process

Multiple Choice

If Department K had 2,000 units, 40% completed, in process at the beginning of the period, 12,000 units were completed during the period, and 1,200 units were 25% completed at the end of the period, what was the number of equivalent units of production for conversion costs for the period if the first-in, first-out method is used to cost inventories?

A) 11,500
B) 11,200
C) 15,200
D) 10,000