Assume weighted-average process costing and cost per equivalent unit of $10 for material and $5 for conversion. Under which case is $75,000 assigned to cost of units completed?

A. When 5,000 units were started into production.

B. When 5,000 units were completed and transferred from production.

C. When 5,000 units were in beginning work in process.

D. All of the above.

E. None of these