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Nanjing Company uses a process costing system to track production costs. It operates three departments in its production process. Production data for Department #2 for

Nanjing Company uses a process costing system to track production costs. It operates three departments in its production process. Production data for Department #2 for the month of November is given below:

Units

Percent complete withrespect to DM

Beginning work in process inventory

7,300

40

%

Transferred in from Department #1 during November

37,500

Completed and transferred to Department #3 during November

35,600

Ending work in process inventory

9,200

70

%

DM is added evenly throughout the process. What were the equivalent units of production for DM in Department #2 for November?

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