1. Units

Beginning Work-in-Process 5,000 Started During the Period 50,000 Ending Work-in-Process 2,000 The ending work-in-process inventory is 90% complete. What is the total number of equivalent units?

2. At the beginning of the period, there were 800 units of product in a company's work in process inventory. 3,000 additional units of product were started during the period. 1,500 units of product were in the Work in Process account at the end of the period. The ending work in process inventory was 30% complete. The beginning work in process inventory had a cost of $2,000. During the period, there were $42,000 of product costs added to work in process. What is the number of equivalent units in ending work in process?