Aquamarine Company Produces Car Batteries Materials Are Added at the Start of the Process

Aquamarine Company produces car batteries. The following information is provided for the month of April with respect to conversion costs: $\begin{array}{lr}&\text { Units }\\\text { Work-in-process (WIP) inventory, April } 1 \text { (30\% complete) } & 6,000 \\\text { Units transferred in } & 30,000 \\\text { Work-in-process inventory, April } 30 \text { (60\% complete) } & 4,000\end{array}$ Materials are added at the start of the process.
Compute the equivalent units with respect to conversion costs using the first-in, first-out method?

A) 27,000 units
B) 30,200 units
C) 26,000 units
D) 32,600 units