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Question - The Alabama Company manufactures a product that goes through three processing departments. Information relating to activity in the first department during June is given below:

Units Materials% Complete Conversion % Complete

Work in process, June 1: 50,000 80% 60%

Work in process, June 30: 45,000 75% 65%

The department started 375,000 units into production during the month and transferred 380,000 completed units to the next department.

Compute the equivalent units of production for the first department for June, assuming that the company uses the weighted-average method of accounting for units and costs.

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