The Mixing Department’s output during the period consists of 20,000 units completed and transferred out, and 5,000 units in ending work in process 60%

complete as to materials and conversion costs. Beginning inventory is 1,000 units, 40% complete as to materials and conversion costs. The equivalent units of production are:

(a) 22,600.

(c) 24,000.

(b) 23,000.

(d) 25,000.

AppendixLO1