Materials are added to production at the beginning of the process. Spoiled units are detected at the end of the process. Data for last month are as follows:

	% Complete	Units
Beginning work-in-process	40%	7,000
Units started		16,000
Units completed	100%	19,000
Normal spoilage		2,000
Ending work-in-process	60%	2,000

The number of spoiled units reduces the number of units over which costs can be spread. Under the weighted-average method, the EUP for conversion costs for last month were

• A.18,200

• B.20,200

• C.21,000

• D.23,000