ABC employs a weighted average cost method in its process costing system. ABC adds Material 2 at the 50% stage of production. At the end of the last period, ABC completed 1,000 units and had 400 units in ending WIP. The ending WIP units were 40% complete. With respect to Material 2, ABC had how many equivalent units of production completed at the end of the last period? Select one: a. 1,200 b. 1,400 c. 1,000 d. 1,160