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The Smelting Department of Blossom Company has the following production data for November.

Beginning work in process 2,040 units that are 100% complete as to materials and 20% completeas to conversion costs; units completed and transferred out 9,180 units; and ending work inprocess 7,140 units that are 100% complete as to materials and 40% complete as to conversioncosts.

Compute the equivalent units of production for (a) materials and (b) conversion costs for themonth of November.

Materials Conversion Costs

Total equivalent units

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221 HW4 Ch 21

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