A production department's output for the most recent month consisted of 12,000 units completed and transferred to the next stage of production and 12,000 units in ending goods in process inventory. The units in ending goods in process inventory were 80% complete with respect to both direct materials and conversion costs. There were 1,400 units in beginning goods in process inventory, and they were 90% complete with respect to both direct materials and conversion costs.

Calculate the equivalent units of production for the month, assuming the company uses the weighted average method.

a. 13,260 units.

b. 12,000 units.

c. 21,600 units.

d. 21,740 units.

e.12,140 units.