MC Qu. 91 A production department's... A production department's output for the most recent month consisted of 15,500 units completed and transferred to the next stage of production and 15,500 units in ending Work in Process inventory. The units in ending Work in Process inventory were 65% complete with respect to both direct materials and conversion costs. There were 2,100 units in beginning Work in Process inventory, and they were 85% 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.