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Question - Equivalent Units of Conversion Costs

The Bottling Department of Rocky Springs Beverage Company had 2,700 ounces in beginning work in process inventory (70% complete). During the period, 33,800 ounces were completed. The ending work in process inventory was 2,400 ounces (30% complete).

What are the total equivalent units for conversion costs? If required, round to the nearest unit.

Question - Equivalent Units of Materials Cost

The Bottling Department of Rocky Springs Beverage Company had 3,000 ounces in beginning work in process inventory (50% complete). During the period, 50,800 ounces were completed. The ending work in process inventory was 2,500 ounces (10% complete).

What are the total equivalent units for direct materials if materials are added at the beginning of the process?

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