Computing equivalent units for a variety of situations At the top of page 271 are data on five independent manufacturing situations:

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Situation Beginning work in process: Percentage complete, materials A B C D E 0 1,000 2,000 5,000 2,500 20% 30% 100% 80% Percentage complete, conversion 60% 10% 90% 80% Units transferred in 7,000 9,000 6,500 12,000 8,000 Ending work in process 1,500 2,000 500 4,000 2,500 Percentage complete, materials 100% 35% 40% 90% 70% Percentage complete, conversion 70% 40% 55% 80% 40%