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All materials are introduced at the beginning of the process in Department One. The following information is available for the month of January for Department

All materials are introduced at the beginning of the process in Department One. The following information is available for the month of January for Department One:

WIP, January 1 (conversion 40% complete) - 500 units

Started in January - 2,000 units

Transferred to Department 2 during January - 2,100 units

WIP, January 31 (conversion 25% complete) - 400 units

What are the equivalent units for materials and conversion cost for January?

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