If the month-end bank statement shows a balance of $71400, outstanding checks are $54800, a deposit of $14100 was in transit at month end, and a check for $2800 was erroneously charged by the bank against the account, the correct balance in the bank account at month end is

Aproduction department's output for the most recent month consisted of 8,000 units completed and transferred to the next stage of production and 5,000 units in ending work in process inventory. the units in ending work in process inventory were 50% 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.