A company produces a product that goes thorugh two departments. Units from the Milling Department are
completed in the Assembly Department. The production activity for the Assembly Department for the current
month is as follows:
Beginning inventory				4,000
(70% complete for materials and 60% complete for conversion)
Units completed in the Assembly Department	32,000
Ending inventory units				7,000
(80% complete for materials and 30% complete for conversion)
What are the equivalent units for materials and conversion for the Assembly Department using the weighted
average method?
28,000 for materials and 31,700 for conversion
37,600 for materials and 34,100 for conversion
39,000 for materials and 34,100 for conversion
39,000 for materials and 36,900 for conversion