The Records of Andrews Company Reflect the Following Data: Work

Multiple Choice

The records of Andrews Company reflect the following data: Work in process,beginning of the month - 4,500 units;1 / 3 completed at a cost of $2,400 for materials,$825 for labor,and $3,000 for overhead.
Production costs for the month - materials - $20,695;labor - $13,050;overhead - $41,500
Units completed and transferred to finished goods - 35,000
Work in process,end of month - 3,000 units;3 / 4 completed
Compute the equivalent units of production.

A) 32,750
B) 37,250
C) 38,000
D) 36,500