Suppose That a Company Adds Material at the Beginning of Production

Suppose that a company adds material at the beginning of production and that conversion costs are incurred evenly throughout production. In May, the beginning work in process inventory was 20% complete and the ending work in process inventory was 30% complete. Under the weighted average method, the number of equivalent units of production for direct materials for May is equal to the number of units

A) Started in May plus the number of units in beginning inventory for May
B) Started and completed in May plus 30% times the number of units in ending inventory for May
C) Started and completed in May plus 20% times the number of units in beginning inventory plus 30% times the number of units in ending inventory for May
D) Started and completed in May plus 80% times the number of units in beginning inventory plus 30% times the number of units in ending inventory for May