1.

Equivalent Units of Materials Cost

The Filling Department of Eve Cosmetics Company had 5,100 ounces in beginning work in process inventory (80% complete). During the period, 85,100 ounces were completed. The ending work in process inventory was 4,300 ounces (30% complete).

What are the total equivalent units for direct materials if materials are added at the beginning of the process? ______ units

2.

Equivalent Units of Conversion Costs

The Filling Department of Eve Cosmetics Company had 8,000 ounces in beginning work in process inventory (20% complete). During the period, 79,600 ounces were completed. The ending work in process inventory was 4,000 ounces (90% complete).

What are the total equivalent units for conversion costs?

If required, round to the nearest unit.

______ units