
Answer:
a) 14,300 units
b)
 Materials:  18,400
Conversion: 16,350
Explanation:
physical count of units:
beginning       2,100
transferred-in   16,300
ending         (4,100) Â
transferred-out  14,300
equialent units for w/a:
transferred-out + percentage of completion ending WIP
Materials: 14,300 + 4,100 x 100% = 18,400
Conversion: 14,300 + 4,100 x 50% Â = Â 16,350