Wilson Tech’s production cost data for the current period is: Beginning work in process inventory: 5,000 units Units transferred out: 9,800 units Ending work in process: 6,200 units All materials are issued at the beginning of the process and conversion costs are incurred uniformly throughout the process. The ending work in process units are 40% complete as to conversion costs. What are the equivalent units of production for materials?

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Answerbuyer needs and uses of the product are diverse and they are not fully satisfied by a standardized product;