Look at GogglesPlus€™ Shaping Department€™s equivalent-unit computation in Exhibit 5-5. Suppose the ending work in process inventory is 30% of the way through the shaping process rather than 25% of the way through. Compute the total equivalent units of direct materials and conversion costs.

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GogglesPlus SHAPING DEPARTMENT Month Ended October 31 Step 1 Step 2 Equivalent Units Flow of Physical Units Direct Materials Conversion Costs Flow of Production Units to account for: Beginning work in process, October 1 Started in production during October Total physical units to account for 0 50,000 50,000 Units accounted for: ing work in process, October 31 Total physical units accounted for Completed and transferred out during October End 40,000 10,000 50,000 40,000 10,000 40,000 2,500* Total equivalent units 50,000 42,500 10,000 units each 25% complete 2,500 equivalent units