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Box Company uses a process costing system. It had beginning inventory of 1,600 units which were 30% complete as to materials and 50% complete as

Box Company uses a process costing system. It had beginning inventory of 1,600 units which were 30% complete as to materials and 50% complete as to conversion. There were 4,000 units started this period. The ending inventory of 2,000 units were 50% complete as to materials and 80% complete as to conversion. Using the weighted average method, Equivalent Units for conversion would be _____.

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A) 3,480

B) 4,120

C) 4,600

D) 5,200

E) 4,400

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