Norma Company Had 10,000 Units in Work in Process at January

Multiple Choice

Norma Company had 10,000 units in work in process at January 1 that were 50 percent complete.During January,25,000 units were completed.At January 31,6,000 units remained in work in process that were 80 percent complete.Using the average cost method,the equivalent units for January were:

A) 31,000.
B) 29,800.
C) 35,000.
D) 36,000.