7.

The Filling Department of Ivy Cosmetics Company had 4,500 ounces in beginning work in process inventory (70% complete). During the period, 75,400 ounces were completed. The ending work in process inventory was 3,800 ounces (50% complete).

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

8.

The Filling Department of Ivy Cosmetics Company had 5,300 ounces in beginning work in process inventory (20% complete). During the period, 48,200 ounces were completed. The ending work in process inventory was 3,400 ounces (10% complete).

What are the total equivalent units for conversion costs?

__________ units