A production department's output for the most recent month consisted of 9,700 units completed and transferred to the next stage of production and 6,700 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 A company's beginning work in Process inventory consisted of 24,000 units that were 90% complete with respect to direct labor. A total of 94,000 were finished during the period and 29,000 remaining in work in Process inventory were 60% complete with respect to direct labor at the end of the period. Using the weighted-average method, the equivalent units of production with regard to direct labor were