Lone Star Refining Company processes gasoline. On September 1 of the current year, 4,000 units were 3??5 completed in the Blending Department. During September, 36,000 units entered the Blending Department from the Refining Department. During September, the units in process at the beginning of the month were completed. Of the 36,000 units entering the department, all were completed except 5,500 units that were 1??5 completed. The equivalent units for conversion costs for September for the Blending Department were computed as follows:

List the errors in the computation of equivalent units for conversion costs for the Blending Department forSeptember.

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Equivalent units of production in September: To process units in inventory on September 1: 4,000 x % 2,400 To process units started and completed in September: 36,000 – 4,000 To process units in inventory on September 30: 5,500 x % Equivalent units of production 32,000 1,100 35,500