Process costing: determining equivalent units In March 2006, Martinez Corporation’s battery plant had 1,500 units in its beginning work in process inventory. During March, the company added 18,000 units to production. At the end of the month, 6,000 units of product were in process.

Required

(Each requirement is independent of the other.)

a. Assuming the ending inventory units were 40 percent complete, determine the total number of equivalent units (number transferred out plus number in ending inventory) processed by the battery plant.

b. Assuming the total number of equivalent units (number transferred out plus number in ending inventory) processed by the battery plant was 15,000, what was the ending inventory percentage of completion?