On 1st June, Dumbledore Ltd had 40,000 units in process, which were 30% completed. Materials are added at the beginning of the process. During the month 320,000 units were started and 340,000 completed. Ending work in process was 50% complete. By what amount would the equivalent units of materials differ if weighted average were used instead of FIFO?

a. -0-

b. 12,000 more

c. 40,000 more

d. 28,000 less