Jinker Company uses the weighted-average method in its process costing system. Operating data for the Painting Department for the month of April appear below:

 

 

Percentage

 

Units

complete

Beginning work in process inventory

6,700

50%

Transferred in from the prior department during April

57,800

 

Ending work in process inventory

7,600

60%

 

What were the equivalent units for conversion costs in the Painting Department for

April?

A) 56,900

B) 61,460

C) 62,360

D) 58,700