Heara Ltd manufactures metal sheets and uses the weighted average method of process costing. On 1 May the Rolling Department had 2000 units work in process. During May 10 000 units were completed and transferred out. The remaining work in process on 30 May was 50 per cent complete in terms of conversion rate. If the equivalent unit is 12 000 units, what is the 30 May work in process? A. 8,000 units B. 4,000 units O C. 5,000 units D. 2,000 units