Rainbow Glass Company manufactures decorative glass products. The firm employs a process-costing system for its manufacturing operations. All direct materials are added at the beginning of the process and conversion costs are incurred uniformly throughout the process. The company’s production schedule for October follows.

Units

Work in process on October 1 (60% complete as to conversion) ................................................................................1,000

Units started during October .............................................................................................................................................5,000

Total units to account for ....................................................................................................................................................6,000

Units from beginning work in process, which were corrpleted and transferred out during October ........................1000

Units started and completed during October ....................................................................................................................3,000

Work in process on October 31 (20% complete as to conversion) ...................................................................................2,000

Total units accounted for .......................................................................................................................................................6,000

Required: Calculate each of the following amounts using weighted-average process costing.

1. Equivalent units of direct material during October.

2. Equivalent units of conversion activity during October.