71. Calculate the number of equivalent units for each of the following independent cases. (12 Points)

(1) A trade school has 1,000 students enrolled in classes during the current term. The dean is interested in knowing the number of full-time equivalent students enrolled. The average student takes 40% of a full load of classes. What is the number of full-time equivalent students? (2) A total of 8,500 units of product remain in the Finishing Department at the end of the year. Direct materials are 60 percent complete and direct labor is 50 percent complete. What amount of equivalent units remain in the Finishing Department for direct materials and direct labor at year end? (3) The natal care unit of a Hope Hospital has 50 nurses working on a part-time basis, with the average nurse working 70% of a full load. What is the number of full-time equivalent nurses employed by the hospital? (4) A total of 3,000 units of product remain in the Fabricating Department at the end of the year. These products are 45% complete with respect to direct materials and 20% complete in terms of direct labor. What is the equivalent units remaining in the Fabrication Department for direct materials and direct labor at year end?