The Flow of Goods in a Firm That Uses Process

Multiple Choice

The flow of goods in a firm that uses process costing is, work in process at the start 8 000 units 50% complete, units started 32 000, units finished 26 000, work in process end of period 14 000 units 25% complete. Raw materials are issued at the end of the production process. Using the weighted average method, the equivalent units as to conversion cost for the period are:

A) 29 500 units.
B) 32 000 units.
C) 40 000 units.
D) 26 000 units.