Beginning work in process includes 400 units that are 20% complete with respect to conversion and 30% complete with respect to materials. Ending work in process includes 200 units that are 40% complete with respect to conversion and 50%

complete with respect to materials. If 2,000 units were started during the period, what are the equivalent units of production for the period according to the weightedaverage method?

a. Conversion equivalent units = 2,280 units; Material equivalent units = 2,100 units

b. Conversion equivalent units = 1,980 units; Material equivalent units = 2,080 units

c. Conversion equivalent units = 2,480 units; Material equivalent units = 1,980 units

d. Conversion equivalent units = 2,280 units; Material equivalent units = 2,300 units