a. Adams Company's production cycle starts in Department A. The following information is available for July:

	Units
Work in process, July 1 (60% complete)	77,000
Started in July	365,000
Work in process, July 31 (30% complete)	45,000

Materials are added at the beginning of the process in Department A. Using the weighted-average method, what are the equivalent units of production for materials and conversion costs for the month of July, respectively?

b. Department B is the second stage of Boswell Corporation's production cycle. On November 1, beginning work in process contained 108,000 units, which were 20 percent complete as to conversion costs. During November, 640,000 units were transferred in from the first stage of the production cycle. On November 30, ending work in process contained 85,000 units, which were 60 percent complete as to conversion costs. Materials are added at the end of the process. Using the weighted-average method, what are the equivalent units of production for prior department costs, materials, and conversion costs for the month of November, respectively?

c. Department C is the first stage of Cohen Corporation's production cycle. The following equivalent unit information is available for conversion costs for the month of September:

Beginning work-in-process inventory (20% complete)	84,000
Started in September	1,460,000
Completed in September and transferred to Department D	1,330,000
Ending work-in-process inventory (80% complete)	214,000

Using the FIFO method, the equivalent units for the conversion cost calculation are:

d. Draper Corporation computed the physical flow of units for Department D for the month of December as follows:

Units completed
From work in process on December 1	21,000
From December production	70,000
Total	91,000

Materials are added at the beginning of the process. Units of WIP at December 31 were 18,000. As to conversion costs, WIP at December 1 was 80 percent complete and WIP at December 31 was 40 percent complete. Using the FIFO method, what are the equivalent units of production for materials and conversion costs for the month of December, respectively?