Using the average cost method, compute the equivalent units of production in each of the following cases:

a. Units started in production during the month. 72,000: units completed and transferred.

52,800: and units in process at the end of the month ( lOO'/r complete as to materials: 60% complete as to conversion). 19.200. (There was no beginning inventory.)

b. Units in process at the beginning of the month ( 1 00% complete as to materials : 30%

complete as to conversion), 12,000: units started during the month, 48.000: and units in process at the end of the month { 100% complete as to materials: 40% complete as to conversion). 24,000. pg85