Beginning work in process inventory, $0$ units

Units completed and transferred out, $30,800$

Ending work in process inventory, $8,800$ units that are $30\%$ complete for conversion costs

Materials are added only at the beginning of the process.

Compute equivalent units of production for both materials and conversion costs. $($Do not leave any answer field blonk. Enter ofor anounts$)$

Equivalent Units of Production

QUANTITIES

Physical Units

Materlals

Conversion Costs

Units to be accounted for

Work in process inventory. $\frac{1}{1}$

Started into production

Total units to be accounted for

Units accounted for

Completed and transferred out

Work in process imventory, $1/31$

Total units accounted for