Lancer Company uses the weighted-average(WA) method in its process costing system. The following data pertain to operations in the first processing department for a recent month:

Work in process, beginning:

Units in process ----------------------------------------------------------- 5,000

Percent completed with respect to materials 90%

Percent completed with respect to conversion 80%

Cost in the beginning inventory:

Material cost . $13,400

Conversion cost . $ 8,200

Units started into production during the month . ?

Units completed and transferred out during month . ..........30,000

Costs added to production during the month:

Materials cost $ 87, 800

Conversion cost $ 93, 000

Work in process, ending:

Units in process 4, 000

Percent completed with respect to materials. 75%

Percent completed with respect to conversion. 50%

What is the number of equivalent units of direct material under FIFO ?

		A) 33,000
		B) 28,500
		C) 25,000
		D) 29,000