E 6. Paper Savers Corporation produces wood pulp that is used in making paper.

The following data pertain to the company’s production of pulp during September:

Percentage Complete Tons Direct Materials Conversion Costs Work in process, Aug. 31 40,000 100% 60%

Placed into production 250,000 — —

Work in process, Sept. 30 80,000 100% 40%

Compute the equivalent units of production for direct materials and conversion costs for September using the FIFO costing method.

Work in Process Inventory Accounts: Total Unit Cost