Brevard Company uses the weighted-average method in its process costing system. The Packaging Department started the month with 280 units in process, started 1,450 units, and had 120 units in process at the end of the period. All materials are added at the beginning of the process, and conversion costs are incurred uniformly The units in process at the end of the month are 50% complete with respect to conversion costs. During the month 1,610 units were completed and transferred out. The department incurred the following costs EEB. For conversion costs, the equivalent units of production ane:
A. 1,450 units
B. 1,610 units
C. 1,730 units
D. 1.670 units
Beginning WIP Added this month Total
Direct Materials 800 3,500 4,300
Conversion Costs 400 6,360 6,760 Total 1,200 9,860 11,060