PROBLEM 5 On September 30, work in process totalled 9, 000 units 60% complete (based on conversion costs added uniformly throughout the department and material added at the start of the process). A...

Extracted text: PROBLEM 5 On September 30, work in process totalled 9, 000 units 60% complete (based on conversion costs added uniformly throughout the department and material added at the start of the process). A total of 100, 000 units were transferred to the next department during October. On October 31, a total of 8, 000 units 40% complete (based on conversion costs) were still in process in Department A. 7. Using the weighted-average cost flow method, what are the equivalent units to be used in the calculation of costs for October?