Haberdashery Company has a beginning Work-in-Process Inventory of 38,000 units (30% complete). During the period, 123,000 units were started and the ending Work-in-Process Inventory consisted of 33,000 units (90% complete). What are the equivalent units for conversion costs using weighted-average process costing?

Juanita and sam attend a beach party and notice that the local beach appears to have a great deal more trash washed up on shore than it did when they were young. the water doesn't appear nearly as clear, and there seems to be less evidence of small water creatures living in the shallows. an afternoon at the local library convinces them that one major cause is the new factory nearby. after some discussion, they decide their next step should be identifying the cause of the changes identifying the problem picketing the guilty factory lobbying their elected representatives to complain about the problem talking to a local environmental group about solutions