The following information is available:

Units in process, Dec. 1 (60 percent converted) 2,000 units

Units in process, Dec. 31 (30 percent converted) 1,000 units

Units started during the month 7,500 units

Materials are added at the beginning of the process.

How many equivalent units in process for conversion were there in December using the weighted average method?

Select one: A. 15,200 B. 18,000 C. 17,600 D. 8,800