Figure 1 Units Work in process, May 1 (10% complete) 2 000 Started in May 17 000 Work in process, May 31 (20% complete) 3 000 Materials and conversion are incurred uniformly throughout the process Refer to Figure 5-3. Equivalent units of production for materials using the weighted average a. 18 800 b. 16 600 c. 14 800 d. 17 800