Calegari Corporation makes cleaning products in two sequential departments, Mixing and Packaging. Materials are added at the beginning of the process in the Mixing Department. Conversion costs are added evenly throughout each process. Calegari uses the weighted average method of process costing. In the Mixing Department for the month of May, the beginning work in process was 70% processed, 37,000 pounds were started in process, 35,000 pounds transferred out, and ending work in process was 60% processed. Assume that during May the equivalent units completed with respect to materials is 40,000 and the equivalent units completed with respect to conversion costs is 38,000.

How many pounds were in beginning inventory? Select one:

a. 2,000

b. 3,000

c. 3,500

d. 5,000

e. None of the above