The Filling Department of Savannah Lotion Company had 3,000 ounces in beginning work in process inventory (60% complete). During the period, 40,400 ounces were completed. The ending work in process inventory was 600 ounces (25% complete). What are the total equivalent units for conversion costs? * Please explain how you got to your answer. Solution Comptation of the total equivalent units for direct materials if materials are added at the beginning of the process: .

1. The Filling Department of Savannah Lotion Company had 3,000 ounces in beginning work in
process inventory (60% complete). During the period, 40,400 ounces were completed. The
ending work in process inventory was 600 ounces (25% complete). What are the total
equivalent units for conversion costs?
* Please explain how you got to your answer.
Solution
Comptation of the total equivalent units for direct materials if materials are added at the
beginning of the process:
Ounces completed during period 40,400
add, ending work in process inventory 600
41,000
Less, begining work in process inventory 3,000
Total equivalent units for direct materials 38,000