Many years ago, a trust was set up for the benefit of a client. The client passes away. The trustee is notified by the IRS of possible tax problems and is separately notified that a family member is protesting the trustee's actions. Based on this information, what should be the most heavily weighted factor when recommending a portfolio investment to the trust

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.