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A company had 1997 units in opening WIP and started 19886 during the month and completed 13850 units and the closing WIP units were 100%

A company had 1997 units in opening WIP and started 19886 during the month and completed 13850 units and the closing WIP units were 100% complete in relation to Direct Materials (DM) and 52% complete in relation to Conversion Costs (CONV).

The company's costs (including opening WIP and Incurred during the month were:

DM costs $116054 and CONV costs $51305.

Calculate the TOTAL (i.e. including both completed and closing WIP) equivalent units for this month IN RELATION TOCONVERSION?

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