Shannon Company produces a product that passes through two departments.

Data for June on Department 1 included: beginning work in process was zero;

ending work in process had 300 units, 50 percent complete with respect to conversion costs; and 540 units were started. Materials are added at the beginning of the process in Department 1.

Data for June on Department 2 included: beginning work in process was 100 units, 20 percent complete with respect to conversion costs; and 50 units were in ending work in process, 40 percent complete with respect to conversion costs. All materials are added at the end of the process in Department 2.

Required:

1 For Department 1 for June, calculate the following:

a. Number of units transferred to Department 2.

b. Equivalent units of production for materials and for conversion costs.

2. For Department 2 for June, calculate the following:

a. Number of units transferred out to Finished Goods.

b. Equivalent units of production for materials and for conversion costs. LO3