PROBLEM 5: On September 30, work in process totaled 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 the Department.
Using the weighted-average cost flow method, what are the equivalent units to be used in the calculation of costs for October?