ances United Clinical Laboratories is a medical laboratory located in Minnesota. United Clinical Laboratories uses the weighted-average method in its process costing system. For the month of August, the following data are available for one department: Units Percent Completed Materials Conversion Work in process, August 1 48,000 909 Work in process, August 31 39,000 70% 60% 514 The department started 396,000 units into production during the month and transferred 405,000 completed units to the next department. Required: Compute the equivalent units of production for August. Materials Conversion Equivalent units of production 429,900 423,600 United Clinical Laboratories is a medical laboratory located in Minnesota. United Clinical Laboratories uses the weighted-average method in its process costing system. For the month of August, the following data are available for one department: Percent Completed Materials Conversion 60% Units 48,000 39,000 90 70% 51 Work in process, August 1 Work in process, August 31 The department started 396,000 units into production during the month and transferred 405,000 completed units to the next department. Required: Compute the equivalent units of production for August. Materials Conversion Equivalent units of production 429,900 423,600