The Following Information Is Provided: Materials Are Added at the Beginning

The following information is provided: Materials are added at the beginning of the process.
What would be the equivalent units of production for conversion costs when using the weighted average method?
$\begin{array}{lr}& \text { Units } \\\text { Work in process, May } 1 \text { ( } 30 \% \text { complete) } &6,000\\\text { Started in June } & 40,000 \\\text { Work in process, May } 31 \text { (40\% complete) } & 14,000\end{array}$

A) 27,600
B) 34,800
C) 35,600
D) 37,600

Correct Answer:

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