What would be the maximum cost of a CFL such that the total cost (investment plus operating) would be the same for both CFL and incandescent 60-W bulbs

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.