Using the following terms, prepare the worksheet to show the calculation to answer the question:

Units completed and transferred out	Cost per material	Cost per conversion
Equivalent units conversion	Beginning inventory	Units started in production
Total units to account for	Total work in process	Ending inventory
Units transferred in	Total units accounted for	Costs to account for

Question: There were 1,700 units in the beginning inventory that was 40% complete with regard to conversion. During the month, 8,550 units were started and 9,000 were transferred to finished goods. The ending work in process was 60% complete with regard to conversion costs, and materials are added at the beginning of the process. What is the total amount of equivalent units for materials and conversion at the end of the month using the weighted-average method?

PLEASE NOTE: For units, use commas as needed (i.e. 1,234).

Units to Account For:	Units

Units Accounted For:	Total Units	Material Units	Conversion Units