.

Heara Ltd manufactures metal sheets, and uses the weighted average method process costing. On 1

May the Rolling Department had 3000 units work in progress, which were 50 per cent completed as to

conversion costs. During May 8000 units were completed and transferred out. The remaining work in

progress on 30 May was 2000 units, at 50 per cent complete in terms of conversion rate. What is the

equivalent unit of conversion?

A. 1000

units

B. 2000

units

C. 7500

units

D. 9000

units