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You are provided the following production information for the month of October 2020 O/B WIP Units Started C/B WIP Number of Units 12.817 28,567 1.124

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You are provided the following production information for the month of October 2020 O/B WIP Units Started C/B WIP Number of Units 12.817 28,567 1.124 Percentage Completed 30% 70% The materials in the production process are added at the following stages: Material A 0% Material B 50% Material C 90% What is the equivalent units of Material C in the closing work in process

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