Following is the information of unicorn inc. for the month of june:

units

work in process, june 1 (25% complete) 4,400
started in june 35,200
work in process, june 30 (35% complete) 13,200

materials are added at the beginning of the process.
the equivalent units of production for conversion costs using the weighted average method would be:
a.34,800.
b.36,000.
c.35,600.
d.31,020.

d.31,020.

Explanation:

The computation of the equivalent units of production for the conversion cost is shown below:

We know that,

Ending work in progress inventory = Units started - units completed  + beginning work in progress inventory

13,200 units = 35,200 units - units completed  + 4,400 units

So, units completed = 35,200 units - 13,200 units + 4,400 units

= 26,400 units

It is given in the question that 35% ending work in progress inventory units is completed,  

So completed units = 13,200 × 35% = 4,620 units

So,the equivalent units of production equals to

= Units completed + completed units in ending inventory

= 26,400 units + 4,620 units

= 31,020 units

i believe it’s b because the rest don’t make sense