{Finished Equivalent Units With Normal Spoilage-Weighted Average Method} Milton, Inc. had 8,000 units of work-in-process in Department M on March 1 which were \(50 \%\) complete as to conversion costs. Materials are introduced at the beginning of the process. During March, 17,000 units were started, 18,000 units were completed and there were 2,000 units of normal spoilage. Milton had 5,000 units of work-inprocess at March 31 which was \(60 \%\) complete as to conversion costs. Under Milton's cost accounting system, spoiled units reduce the number of units over which total cost can be spread. Compute the finished equivalent units of production for materials and conversion using the weighted average method.