Parks Company uses the weighted-average method in

Parks Company uses the weighted-average method in its process costing system. At the start of the year, the company had 5,000 units in process in Department A that were 60% complete with respect to conversion costs. At the end of the year, 6,500 units were in process, 40% complete with respect to conversion costs. During the year, 30,000 units were completed and transferred on to the next department. The equivalent units for conversion costs would be:

                A)        32,600 units

                B)         29,600 units

                C)         33,000 units

                D)        30,000 units