A company uses the weighted average method for inventory costing. During a period, Department B finished and transferred 57,000 units to Department C. Also in Department B during the period, 13,500 units were started but brought only to a stage of being 60% completed. The number of equivalent units produced by Department B during the period was:

Multiple Choice

• 48,900 units.

• 57,000 units.

• 70,500 units.

• 65,100 units.

• 62,400 units.