Gaither Company Uses a Process Cost System and the Weighted

Multiple Choice

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

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