Company adds all materials at the beginning of its manufacturi.

Company adds all materials at the beginning of its manufacturing process. Production information for selected months of the year follows:

Requirement 1:

Reconcile the number of physical units worked on during the period.

	Beginning								Ending
	Work in Process								Work in Process
			Conversion				Units				Conversion
			Complete		Units		Transferred				Complete
Month	Units		(percent)		Started		Out		Units		(percent)
February	1,400		46				19,600		7,400		20
June	4,800		72		23,500				3,200		41
September			26		25,900		25,200		2,900		53
December	3,400		34		22,600		21,000				77

Requirement 2:

Calculate the number of equivalent units for both materials and conversion for each month.

	Equivalent units
Month	Materials		Conversion
February
June
September
December