6-40 Nonuniform Inputs, Equivalent Units

Terry Linens Inc. manufactures bed and bath linens. The bath linens department sews terry cloth into towels of various sizes. Terry uses the weighted average method. All materials are added at the beginning of the process. The following data are for the bath linens department for August:

Production:Units in process, August 1, 25% complete*10,000Units completed and transferred out60,000Units in process, August 31, 60% complete*20,000* With respect to conversion costs.

Required:

Calculate equivalent units of production for the bath linens department for August.

Materialsequivalent units of productionConversionequivalent units of production