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

The following information is available:
$\begin{array}{ll}\text { Units in process, Dec. } 1(60 \text { percent converted }) & 2,000 \text { units } \\\text { Units in process, Dec. } 31(30 \text { percent converted }) & 1,000 \text { units } \\\text { Units started during the month } & 7,500 \text { units }\end{array}$ Materials are added at the beginning of the process.
How many equivalent units in process for conversion were there in December using the weighted average method?

A) 18,000
B) 15,200
C) 17,600
D) 8,800