A company using process costing completed and transferred 8,000 units of a product to finished goods. In addition to the transferred units, 4,000 additional units were in process 40% complete when the period ended. In computing average unit cost, how many equivalent units would be used?

A. 12,000

B. 6,400

C. 8,000

D. 9,600

Answer rating: 100% (QA)

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