Starbucks Coffee Company sells bottled and canned products. While all are coffee-based products, each has a slightly different consumer base. Doubleshot is advertised as a morning beverage, Frappuccino, an afternoon treat, and Starbucks Iced Coffee as an all-day product. What approach to positioning is Starbucks using?

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.