单项选择题
During August, a factory commenced work on 20,000 units. At the start of the month there were no
partly finished units but at the end of the month there were 2,000 units which were only 40%
complete. Costs in the month were $3,722,400.
How many equivalent units of closing WIP were there in the month?
A、20000
B、2000
C、18000
D、800