equivalent units of production

department w had 2400 units, one third completed at the beginning of the period, 14000 units were transferred to department x from department w during the period, 1800units were one half completed at the end of the period. assume the completion ratios apply to direct materials and conversion costs. what is the equivlaent units ofproduction used to compute unit conversion cost on the cost of production report for departmen w (assume company uses fifo)

a. 14100 units
b. 12000 units
c. 15000 units
d. 11400 units


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