The following information concerns Westheimer Corporation's equivalent units in May 20X1:
Units
Beginning work-in-process (50% complete)..............4,000
Units started during May...................................16,000
Units completed and transferred.........................14,000
Ending work-in-process (80% complete).................6,000
Using the weighted-average method, what were Westheimer's May 20X1 equivalent units?
1. 14,000
2. 18,800
3. 20,000
4. 39,000