1.The Rolling Department of Kraus Steel Company had 2,700 tons in beginning work in process inventory (40% complete) on October 1. During October, 44,300 tons were completed. The ending work in process inventory on October 31 was 2,200 tons (60% complete).

What are the total equivalent units for direct materials for October if materials are added at the beginning of the process? units

2.

The Rolling Department of Kraus Steel Company had 10,023 tons in beginning work in process inventory (10% complete) on October 1. During October, 77,100 tons were completed. The ending work in process inventory on October 31 was 3,855 tons (30% complete).

What are the total equivalent units for conversion costs? Round to the nearest whole unit. units