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ABC Companys Finishing Department uses process costing and had the following data available for the month of October: Beginning work in process 4,000 units Units

ABC Companys Finishing Department uses process costing and had the following data available for the month of October:

Beginning work in process 4,000 units
Units started 2,400 units
Units completed and transferred out 5,500 units
Ending work in process 900 units

The units in beginning work in process were 100% complete with respect to materials and 25% complete with respect to conversion costs. The units in ending work in process were 100% complete with respect to materials and 75% complete with respect to conversion costs.

What are equivalent units with respect to conversion costs?

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