The Cutting Department of Sheffield Company has the following production and cost data for July.
Production Costs
1. Transferred out 12,100 units. Beginning work in process $0
2. Started 4,200 units that are 60% Materials 68,460
Complete as to conversion Labor 18,405
Costs and 100% complete as Manufacturing overhead 21,800
to materials at July 31.
Materials are entered at the beginning of the process. Conversion costs are incurred uniformly during the process.
Determine the equivalent units of production for:
a. Materials
b. Conversion costs.
