Information relating to production in Department A for May is as follows: May 1 Balance, 1,000 units, 3⁄4 completed $22,150 31 Direct materials, 5,000 units 75,000 31 Direct labor 32,500 31 Factory...

May 1 Balance, 1,000 units, 3⁄4 completed $22,150

31 Direct materials, 5,000 units 75,000

31 Direct labor 32,500

31 Factory overhead 16,250

If 500 units were one-fourth completed at May 31, 5,500 units were completed during May, and inventories are costed by the first-in, first-out method, what was the number of equivalent units of production with respect to conversion costs for May?

A. 4,500                                  C. 5,500

B. 4,875                                   D. 6,000