At the beginning of the period there were 5,000 units in process, 40% complete as to conversion. During the period 28,000 units were started. At the end of the period, 8,000 units in process, 30% complete as to conversion. All direct materials are added at the beginning of the process. Assuming weighted average method, how many equivalent units are there as to direct materials (DM) and conversion (C)?

a.28,000 (DM); 30,400 (C)

b.28,000 (DM); 27,400 (C)

c.25,000 (DM); 30,400 (C)

d.25,000 (DM); 27,400 (C) (correct answer)