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 5000 units ½ complete, units started 54 000, units finished 50 000, work in process end of period 9000 units 1/3 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) 53 000 units.
B) 50 000 units.
C) 54 000 units.
D) 57 000 units.