The Finishing Department of Berlet Industries works on only one product, and all costs are incurred uniformly while these units remain in the department. On March 1, 4,000 units were in process that were 50% completed. An additional 56,000 units were transferred into the Finishing Department during March. On March 31, there were 32,000 units in process that were 82% completed. Compute the equivalent units of production for the Finishing Department during March.

Solomon chemical company makes three products, b7, k6, and x9, which are joint products from the same materials. in a standard batch of 320,000 pounds of raw materials, the company generates 70,000 pounds of b7, 150,000 pounds of k6, and 100,000 pounds of x9. a standard batch costs $3,840,000 to produce. the sales prices per pound are $10, $14, and $20 for b7, k6, and x9, respectively. (a) allocate the joint product cost among the three final products using weight as the allocation base. (b) allocate the joint product cost among the three final products using market value as the allocation base. (c) allocate the joint product cost among the three final products using weight as the allocation base.