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Completed and transferred out 14000 units during a period

Question - A process with no beginning work in process, completed and transferred out 14,000 units during a period and had 7,000 units in the ending work in process that were 50% complete. How much is equivalent units of production for the period for conversion costs?

a. 17,500 equivalent units.

b. 21,000 equivalent units.

c. 24,500 equivalent units.

d. 10,500 equivalent units.

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Accounting Basics: Completed and transferred out 14000 units during a period

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