4 4 . Peach Company uses a weighted average process - costing system . Company records disclosed that the firm completed 40 000 units during the month and had 10 000 units in process at month-end , 20% complete , Conversion costs associated with the beginning work 1 - process inventory amounted to $231 , 100 , and amounts that relate to the current month totaled $966 010 . If conversion is incurred uniformly throughout manufacturing , Peach's equivalent-unit cost is A . 823.00 B. $23 .94 C . $24 15 D. $28.50 E . some other amoun