DeFond Company has a process costing system.All materials are introduced at the beginning of the process in Department One.The following information is available for the month of January: 
What are the equivalent units for the month of July if the company uses the weighted-average method? 
Definitions:
Board of Directors
A group of individuals elected by shareholders to oversee the management and make major decisions for a corporation.
Officer
An individual holding a position of authority or command, especially within a governmental, military, or corporate structure, responsible for enforcing laws or policies.
Shareholders
Investors in a corporation, who own the corporation.
Dividends
Payments made by a corporation to its shareholders, usually derived from profits.
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