Brant Corporation manufactures two products out of a joint process-Scout and Andro. The joint costs incurred are $400,000 for a standard production run that generates 70,000 pounds of Scout and 30,000 pounds of Andro. Scout sells for $9.00 per pound and Andro sells for $7.00 per pound. If additional processing costs beyond the splitoff point are $1.00 per pound for Scout and $2.333333 per pound for Andro, the amount of joint cost of each production run allocated to Scout on an net- realizable-value basis is The Caterpillar Company manufactures small garden tractors on a highly automated assembly line. Its costing system uses two cost categories, direct materials and conversion costs. Each tractor must pass through the Assembly Department and the Testing Department. Direct materials are added at the beginning of the production process. Conversion costs are allocated evenly throughout production. Caterpillar uses FIFO. 400 units Data for the Assembly Department for April 2008 are: Work in process, beginning inventory: Direct materials (100% complete) Conversion costs (40% complete) Units started during April Work in process, ending inventory: Direct materials (100% complete) Conversion costs (80% complete) 1,200 units 250 units Costs for April 2008: Work in process, beginning inventory: Direct materials $100,000 Conversion costs $300,000 Direct materials costs added during April $700,000 Conversion costs added during April $1,250,000 What is the total equivalent units of conversion costs in FIFO