5,000 units are given as input of material into a process at a cost of OMR 25,000. Labour and overhead cost totalled OMR 10,000. At the end of a period 4,000 units are completed and 1,000 units were in the ending work-in-process inventory and they are 65% complete with regard to labour and overheads. Determine the equivalent production for labour and overheads.

a.

5,000 units

b.

4,000 units

c.

4,650 units

d.

1,000 units

Direct answer without explanation