Which of the following is an example of a conglomerate merger?
a) The purchase of TWA by American Airlines
b) The merger of Sprint and Nextel
The purchase of Duracell Batteries by Berkshire Hathaway
d) The purchase of Malone's Cost Plus Supermarkets by the Kroger supermarket chain
e) The purchase of Gulf Oil by Standard Oil Company of California

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.