Company A creates its units in a machining department first, and then runs the units through a testing department before selling them. Company A uses the weighted average method of process costing. The following information is for the testing department this period: Beginning inventory is 30% complete. Ending inventory is 60% complete. DM are added at the beginning of this process. How many equivalent units were there for this testing department this period? 35,000 for Tr In Costs 35,000 for DM 5,000 for CC