need help with my homework i dont undestand number 1

Multiple Choice Practice 1) A production department's output for the most recent month consisted of 8,000 units completed and transferred to the next stage of production and 5,000 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. A) 6,500 units. B) 9,000 units. C) 13,000 units. D) 5,500 units. E) 10,500 units. 2) The following refers to units necessed by a breakfast cereal maker in August. Compute the total equivalent units of production with respect to conversion for August using the weighted- average inventory method. Units of Percent of Product Conversion Added Beginning Work in Process 230,000 60% 570,000 100% Units started 100% 620,000 Units completed 70% 180,000 Ending Work in Process A) 758,000 B) 800,000 C) 620,000 D) 746,000 E) 884,000 Tasty Bakery produces donuts which go through two operations, mixing and baking, before they are ready to be packaged. Next year's expected costs and activities are shown below. Direct labor hours Machine hours Overhead costs Mixing Baking 300,000 DLH 70,000 DLH 1,000,000 MH800.000 MH $500,000 $400,000 3) Compute Tasty's departmental overhead rate for the mixing department based on direct labo hours. A) $1.50 per DLH. B) $5.00 per DLH. C) $0.75 per DLH. D) $0.60 per DLH. E) $1.67 per DLH