1.Riverwood Manufacturing recorded the following information for the month of August pertaining to its use of materials in Work in Process: beginning inventory 4,000 equivalent units valued at $13,500; materials of $202,000 were added during the month; ending inventory consisted of 15,000 equivalent units; and 40,000 units were completed and transferred to the next department. What is the FIFO value of materials in ending Work in Process Inventory for the month of September? (Round to the nearest $1.00.)

2. The Townson Manufacturing Company has gathered the following information for the month of September. 6,000 units in the beginning Work in Process Inventory (75% complete as to materials, 1/3 complete with respect to the conversion costs). 60,000 units were started into production. 50,000 units were completed and transferred to the next department. The ending Work in Process Inventory is complete as to materials but only 3/8 complete with respect to conversion costs. What are the total equivalent units of materials added to production in the month of September?