Use the Following Data from a Company Using a Process

Use the following data from a company using a process costing system to answer the question below. Beginning Work in Process Inventory on June 1 :
2,000 units - 100 percent complete as to direct materials 80 percent complete as to conversion costs

conversion costs
Units Started During June:
12,800 units

Ending Work in Pracess Inventory on June 30:
2,400 units - 100 percent complete as to direct materials 40 percent complete as to conversion costs

The company uses average process costing method.
Units completed and transferred out of the department during the month totaled

A) 12,800.
B) 12,400.
C) 14,800.
D) 10,400.