Parks Company uses the weighted-average method in its process costing system. At

Parks Company uses the weighted-average method in its process costing system. At the start of the year the company had 5000 units in process in Department A that were 60% complete with respect to conversion costs. At the end of the year 6500 units were in process 40% complete with respect to conversion costs. During the year 30000 units were completed and transferred on to the next department. The equivalent units for conversion costs would be: A) 32600 units B) 29600 units C) 33000 units D) 30000 units