The Following Information Is Provided Materials Are Added at the Beginning of the Process

The following information is provided: $\begin{array}{lr}&\text { Units }\\\text { Work in process, May } 1 \text { ( } 30 \% \text { complete }) & 6,000 \\\text { Started in June } & 40,000 \\\text { Work in process, May } 31 \text { (40\% complete) } & 14,000\end{array}$ Materials are added at the beginning of the process. What would be the equivalent units of production for conversion costs when using the weighted average method?

A) 27,600
B) 34,800
C) 35,600
D) 37,600