Rollins Manufacturing Rollins Manufacturing uses process costing. The following information was available for the current year:

Rollins Manufacturing

Rollins Manufacturing uses process costing. The following information was available for the current year:

Number of units in beginning work-in-process inventory4,000(30% complete)Number of units started in the current period35,000Number of units in ending work-in-process inventory3,000(80% complete)

Refer to the Rollins Manufacturing information above. If Rollins uses the first-in, first-out (FIFO) method, how many total equivalent units were completed in the current period?

a. 41,200 equivalent units

b. 35,400 equivalent units

c. 35,600 equivalent units

d. 37,200 equivalent units