Aztec Inc. produces soft drinks. During January, its mixing department provided the following production data: Units Work in process, January 1 (60% complete) ........ 8,000 Units started in January 45,000 Work in process, January 31 (40% complete) .. 3,000 What would be total equivalent units of output using the weighted average method? 48,600 51,200 53,000 46,200 Carter Inc. had the following production and cost information for its fabrication department during March: Units Work in process, March 1 (20% complete) 2,500 Units started in March 32,500 Work in process, March 31 (60% complete) 5,000 If the cost of beginning work-in-process was $7,000 and the cost added during the period was $92,000, what would be the total cost of units completed and transferred-out using the weighted average method? $15,000 $9,000 $90,000 $32,000