1. Trevor Mills produces agricultural feed at its only plant. Materials are added at the beginning of the process. Information on work-in-process in December follows: Beginning inventory, 16,000 partially complete units, 10 percent complete with respect to conversion costs. Units started in December, 77,000 units. Units transferred out in December, 73,000 units. Ending inventory, 20,000 units, 62 percent complete with respect to conversion costs. Required: Compute the equivalent units for materials and conversion costs for December using the weighted-average method.

2. Patton Dyes manufactures colorings, primarily for textiles. Information on the work in process follows:

Beginning inventory, 115,000 partially complete liters.

Ending inventory, 85,000 liters; units are 25 percent complete with respect to materials and 60 percent complete with respect to conversion costs.

Started this month, 690,000 liters.

Assume that beginning inventory is 20 percent complete with respect to materials and 40 percent complete with respect to conversion costs.

Required:

Compute the equivalent units for materials using FIFO.

Compute the equivalent units for conversion costs using FIFO.