Jones Co. uses weighted average method for process costing to account for the costs of producing their product. During March, Jones had no beginning WIP units or costs and started 5,000 units into production. Of these, 500 were still in process at 3/31, 60 % complete for conversion. Materials are added at the beginning of the process, and conversion is added evenly. March costs for materials was $10,000, and $19,200 for conversion costs.

Jones physical units for March are

A) 5000 transfer, 0 ending

B) 0 transfer, 5000 ending

C) 4500 transfer, 500 ending

D) 4000 transfer, 1000 ending