The cost of the units transferred to the Finishing Department during May was

A) $50,000.
B) $42,400.
C) $53,000.
D) $40,000.

The total costs for the Forming Department are the sum of direct materials and conversion costs, which is $33,000 + $17,000 = $50,000. With the weighted-average method, the cost per unit is calculated based on the total costs divided by the equivalent units of production. The equivalent units for direct materials are 10,000 (since all units are 100% complete for materials), and for conversion costs, it's 8,000 (completed and transferred) + 2,000 * 25% (for the 2,000 units 25% complete in conversion), which equals 8,500. The total equivalent units are 10,000 for materials and 8,500 for conversion, but since we need the cost of units transferred which are fully complete, we calculate the cost per unit and then multiply by the number of units transferred. The cost per unit for both materials and conversion is $50,000 / (8,500 + 10,000) for the calculation purpose, but directly, we allocate the total cost to completed and in-process based on equivalent units. For the 8,000 units transferred, the calculation is more straightforward as they are fully accounted for in both materials and conversion costs, leading to a proportional allocation of the $50,000 total cost. Given the information, the calculation directly leads to the cost of units transferred being $42,400, considering the proportional completion of all units and the weighted-average method's allocation of total costs to completed units and work in process.