Mike Aliscad is widely known as an exceptional winemaker. He has developed a production process that has several distinct processes including “speed crushing,” which involves the breaking down of the grapes’ skin and pulverizing of the grape fruit to produce a juice-like product. The following data relate to Aliscad’s crushing process for October.

Aliscad uses the weighted average method of computing equivalent units and assigning product costs.

Required
How many equivalent units were produced duringOctober?

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Pounds Production Costs Beginning work in process (15% complete) Current period production Ending work in process (60% complete) of Grapes 2,000 11,000 3,000 $ 8,040 22,960