A production department's output for the most recent month consisted of 14,500 units completed and transferred to the next stage of production and 14,500 units in ending Work in Process inventory. The units in ending Work in Process inventory were 75% complete with respect to both direct materials and conversion costs. There were 1,900 units in beginning Work in Process inventory, and they were 95% 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. Multiple Choice 14,500 units 25,470 units 16,305 units 25,375 units