1. Department II of Charity Manufacturing Company presents the following production data for the month of May, 2001: Opening Inventory, 3/8 completed Started in process units Transferred Closing inventory, completed 3/4 completed 4,000 units 13,000 9,000 units 4,000 units 4,000 units What are the equivalent units of production for the month of May, 2001 using average? a. 13,000 units b. 12,500 units c. 14,000 d. 15,000