The following information is provided: Work in process, May 1 (10% complete) Started in May Work in process, May 31 (20% complete) Materials and conversion are incurred uniformly throughout the process. Equivalent units of production for conversion using the weighted average method would be Units 4,000 17,000 3,000 A. 17,400 B. 18,600 C. 21,000 D. 22,000 Solution The correct answer is: B. 18,600 .