1. Find the Beginning Work in Process

2. Determine the equivalent units for materials and conversion based on the following information.

Units in beginning work in process = 2,000

Units started during this period = 15,000

Units completed and transferred to the next department = 10,000

Units in ending work in process = 7,000

Units in ending work in process are 70% complete regarding materials

Units in ending work in process are 40% complete regarding conversion.