Brief Exercise 18.5 Computing Equivalent Units of Resource Inputs (L018-3) Kelsey Products has provided the following information pertaining to equivalent units of production in its Cutting Department for the month of September. Direct 8,000 4,000 Materials Conversion Units in beginning work in process, September 1 Units started and completed in September Units in ending work in process, September 30 216,000 All of the direct materials used in the Cutting Department are added at the beginning of the process. On Septe mber 1, beginning inventory was 30 percent complete with respect to conversion. On September ding inventory was 80 percent complete with respect to conversion Compute equivalent units of direct materials and conversion used by the Cutting Department in September Equivalent Units Direct materials Conversion