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.

Multiple Choice

• 10,950 units.

• 13,600 units.

• 5,650 units.

• 6,800 units.

• 9,450 units.