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Following is the information of Unicorn Inc. for the month of June: Units Work in process, June 1 (25% complete) 4,400 Started in June 35,200

Following is the information of Unicorn Inc. for the month of June:

Units
Work in process, June 1 (25% complete) 4,400
Started in June 35,200
Work in process, June 30 (35% complete) 13,200

Materials are added at the beginning of the process. The equivalent units of production for conversion costs using the weighted average method would be:

a.34,800.

b.35,600.

c.36,000.

d.31,020.

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