A production department's output for the most recent month consisted of 9,400 units completed and transferred to the next stage of production and 6,400 units in ending Work in Process inventory. The units in ending Work in Process inventory were 60% complete with respect to both direct materials and conversion costs. Calculate the equivalent units of production for the month, assuming the company uses the weighted average method.
A. 8,200 units.
B. 12,040 units.
C. 15,800 units.
D. 5,560 units.
E. 13,240 units.
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