Karen James owes $10,000 in medical bills, $500 to the public utility, $300 on a car payment, $15,000 on a 5 year student loan, and $100,000 on a 15 year home mortgage. What is the total of Karen's current liabilities? Look carefully at what constitutes current and long-term liabilities in the discussion of determining amounts owed.

Aproduction department's output for the most recent month consisted of 8,000 units completed and transferred to the next stage of production and 5,000 units in ending work in process inventory. the units in ending work in process inventory were 50% complete with respect to both direct materials and conversion costs. calculate the equivalent units of production for the month, assuming the company uses the weighted average method.