91Ó°ÊÓ

The Converting Department of Forever Fresh Towel and Tissue Company had 840 units in work in process at the beginning of the period, which were 75% complete. During the period, 17,600 units were completed and transferred to the Packing Department. There were 940 units in process at the end of the period, which were 25% complete. Direct materials are placed into the process at the beginning of production. Determine the number of equivalent units of production with respect to direct materials and conversion costs.

Lone Star Refining Company processes gasoline. On September 1 of the current year, 4,000 units were 3 ?5 completed in the Blending Department. During September, 36,000 units entered the Blending Department from the Refining Department. During September, the units in process at the beginning of the month were completed. Of the 36,000 units entering the department, all were completed except 5,500 units that were 1 ?5 completed. The equivalent units for conversion costs for September for the Blending Department were computed as follows: List the errors in the computation of equivalent units for conversion costs for the Blending Department for September.