18. (EUP; weighted average) Newton Quiches uses a weighted average process costing system. All material is added at the start of the production process. Direct labor and overhead are added at the same rate throughout the process.

Newton’s records indicate the following production for October 2000:

Beginning inventory (70% complete as to conversion) 120,000 units Started during October 170,000 units Completed during October 260,000 units Ending inventory for October is 20 percent complete as to conversion.

a. What are the equivalent units of production for direct material?

b. What are the equivalent units of production for labor and overhead?