During the month of May, the grinding department produced and transferred out 2,000 units. EWIP had 500

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During the month of May, the grinding department produced and transferred out 2,000 units. EWIP had 500 units, 60 percent complete. There was no BWIP. The equivalent units of output for May are
  a.  2,000.
  b.  2,500.
  c.  2,300.
  d.  2,200.
  e.  none of the above.

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