How to determine the numbers of equivalent units w/ respect to direct materials and conversion cost?

The converting Dept. of Rhino Napkin Co. had 1800 units in WIP at the beginning of the period, which were 75% complete. During the period 13,500 were completed and transferred to the packing dept. There were 1200 units in process at the end of thed period, which were 40% complete. Direct materials are placed into the process at the beginning of production.

Whole Units — Direct Materials — Conversion

Inventory in process, beginning

Started and completed

Transferred to Packing Dept.

Inventory in process, ending

Total

How to determine the numbers of equivalent units w/ respect to direct materials and conversion cost?

How to determine the numbers of equivalent units w/ respect to direct materials and conversion cost?

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