A production department's output for the most recent month consisted of 8,300 units completed and transferred to the next stage of production and 5,300 units in ending Work in Process inventory. The units in ending Work in Process inventory were 50% complete with respect to both direct materials and conversion costs. Calculate the equivalent units of production for the month, assuming the company uses the weighted average method. Metaline Corp. uses the weighted average method for inventory costs and had the following information available for the year. The number of units transferred to finished goods during the year is: Gray Company uses a plant wide overhead rate with machine hours as the allocation base. Use the following information to solve for the amount of machine hours estimated per unit of product