1) Suanny Gonzalez Assembly Department started the month with 12,000 units in its beginning work in process. An additional 104,000 units were transferred in from the prior dept. during the month to begin processing in the Assembly Department. There were 36,000 units in the ending work in process inventory of the Assembly Department that were 40% complete with respect to conversion costs. What are the equivalent units for conversion costs in the Assembly Department for the month?

2)

Harrison Comp. uses the weighted-average method in its process costing system. Operating data for conversion costs for the first processing department for the month of June appear below

	Units	% Complete
		Materials	Conversion Costs
BWIP	10,000.00	60%	80%
Additions	71,000.00
EWIP	16,000.00	50%	35%

According to the company's records, direct material and the conversion cost in beginning work in process inventory were $35,000 and $15,000 at the beginning of June respectively. Additional direct material of $147,500 and conversion costs of $90,900 were incurred in the department during the month. The cost per equivalent unit for conversion costs