Suppose an initial investment of $80 will return $30/year for three years (assume the $30 is received each year at the end of the year). At a discount rate of 25%, this investment profitable.

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.