Beginning Work in Process 500 units % complete = 65% materials, 45% conversion Units started: 2,300 Units finished: 2,500 Ending Work in Process 300 units % complete = 85% materials, 50% conversion Calculate equivalent units for materials Units finished 2,500 X 100% 2,500 Ending Work in Process 300 X 85% 255 Equivalent Units - Materials 2,755