Heara Ltd Manufactures Metal Sheets and Uses the Weighted Average

Multiple Choice

Heara Ltd manufactures metal sheets and uses the weighted average method process costing. On 1 May the Rolling Department had 2000 units work in progress, which were 20 per cent completed as to conversion costs. During May 10 000 units were completed and transferred out. The remaining work in progress on 30 May was 50 per cent complete in terms of conversion rate. If the equivalent unit is 12 000 units, what is the 30 May work in progress?

A) 4000 units
B) 2000 units
C) 8000 units
D) 5000 units