Heara Ltd Manufactures Metal Sheets, and Uses the FIFO Process

Multiple Choice

Heara Ltd manufactures metal sheets, and uses the FIFO process costing. On 1 May the Rolling Department had 3000 units work in progress, which were 50 per cent completed as to conversion costs. During May 8000 units were completed and transferred out. The remaining work in progress on 30 May was 2000 units at 50 per cent complete in terms of conversion rate. What is the equivalent unit of conversion?

A) 2000 units
B) 7500 units
C) 9000 units
D) 10 500 units