Process Costing:

A companys records show the following information concerning the work in process of an assembly plant which uses the weighted average method: *beginning inventory: 8,000 units 25% complete for materials, 40% complete for conversion costs *ending inventory: 12,000- units 15% complete for materials, 10% complete for conversion Started this month: 30,000 units

For materials, how many equivalent units were produced? A. 25800 B. 26000 C. 27800 D. 50000 E. None of these