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Department A began the period with 45,000 units. During the period the department received another 30,000 units from the prior department and completed 60,000 units

Department A began the period with 45,000 units. During the period the department received another 30,000 units from the prior department and completed 60,000 units during the period. The remaining units were 75% complete. The amount of equivalent units in Department As work-in-process inventory at the end of the period is:

A. 30,000.

B. 22,500.

C. 15,000.

D. 11,250.

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