Question 13 Collins Manufacturing uses process costing. The following information was available for the current year: Number of units in beginning work-in-process inventory 4,000 (30% complete) Number of units started in the current period 35,000 Number of units in ending work-in-process inventory 3,000 (80% complete) If Collins uses the weighted-average method, how many total equivalent units were completed in the current period? 39,000 equivalent units 37,400 equivalent units 38,400 equivalent units 38,800 equivalent units