Reference: 04-04
the Activity in Nolan Company's Blending Department for the Month

Reference: 04-04
The activity in Nolan Company's Blending Department for the month of April is given below:
$$\begin{array} { | c | l | l | } \hline & \begin{array} { l } \text { Number of } \\\text { Units }\end{array} & \begin{array} { l } \text { Labour and Overhead } \\\text { (Percentage Complete) }\end{array} \\\hline \text { Work in process } & & \\\hline \text { inventory, April 1 } & 8,000 & 50 \% \\\hline \text { Started into process } & & \\\hline \text { during the month } & 50,000 & \\\hline \text { Work in process } & & \\\hline \text { inventory, April 30 } & 10,000 & 70 \% \\\hline\end{array}$$ All materials are added at the beginning of processing in the Blending Department.
-The equivalent units of production for labour and overhead for the month, using the weighted-average method, are?

A) 50,000 units.
B) 55,000 units.
C) 47,000 units.
D) 51,000 units.