A company manufactures a product that passes through two production departments: molding and assembly. Direct materials are added in the assembly department when conversion is 50% complete. Conversion costs are incurred uniformly. The activity in units for the assembly department during April is as follows:

	Units
Work-in-process inventory, April 1
(60% complete as to conversion costs)	5,000
Transferred in from molding department	32,000
Defective at final inspection (within normal limits)	2,500
Transferred out to finished goods inventory	28,500
Work-in-process inventory, April 30
(40% complete as to conversion costs)	6,000

The number of equivalent units for direct materials in the assembly department for April calculated on the weighted-average basis is

• A.26,000 units.

• B.28,500 units.

• C.31,000 units.

• D.34,000 units.