The Ohio Company manufactures a product that goes through three processing departments. Information relating to activity in the first department during June is givenbelow:
Units Materials Conversion
Work in progress, June1 50,000 80% 60%
Work in progress, June30 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 deparment for June, assuming that the company uses the weighted-average method of accounting for units andcosts.
Equivalent units for materials=?
Equivalent units for conversion=?