At Midland Company's break-even point of 9,700 units, fixed costs are $261,900 and variable costs are $649,900 in total. The unit sales price is: Multiple Choice $67. $40. O $94. $121. $27. A production department's output for the most recent month consisted of 9,800 units completed and transferred to the next stage of production and 6,800 units in ending Work in Process inventory. The units in ending Work in Process Inventory were 60% 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 16,600 units. 13,880 units. 12,680 units. 5,720 units. 8,600 units