7) Process costing system. All material added when the process is first begun. Beginning of September, no products in process. 66000 units were started. of those, 6600 units were still in process at the end and were 3/5 finished. the equivalent units of material in September were?

8) What are the equivalent units of production for the conversion costs in January (FIFO). 33,000 in process on Dec 31, 202. 90% complete as to materials and 30% complete as to conversion costs. 53,000 untis transferred to finished goods category as of Jan 1. On Jan 31, 28,000 units shown. 30% complete as to conversion costs and 60% complete as to materials.