Sunnyside 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 18,000 gallons of the drink, and the 1900 gallons of the drink, and the 20% of the way through the process.

The equivalent units for flavoring is

A.1900

B.18000

C.19900

D.16480

Process costing is typically used for businesses that make large quantities of identical items.

True

False