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DeFond Company has a process costing system. All materials are introduced at the beginning of the process in Department One. The following information is available for the month of January:
UnitsWork in process, July 1 (40% complete for conversion)400
Started2,000
Completed and transferred to Department 21,900
Work in process, July 31 (60% complete for conversion)500
What are the equivalent units for the month of July if the company uses the weighted-average method?
Materials Conversion
A)2,400 2,000B)2,400 2,040C)2,400 2,200D)2,000 2,040E)2,000 2,200