Smith's Orchards, a juice manufacturer, uses a process that adds flavoring at the beginning of the process and vitamins and minerals 65% of the way through the process. Conversion costs are evenly distributed. Assume there are no beginning inventories. The company started making 17,000 gallons of the drink, and the 2,100 gallons left in ending WIP were 50% of the way through the process.

The number of equivalent units for conversion costs is

A.

18,050.

B.

17,000.

C.

2,100.

D.

15,950.