Brief Exercise 3-5

The Smelting Department of Kiner Company has the following production data for November. Production: Beginning work in process 2,000 units that are 100% complete as to materials and 20% complete as to conversion costs; units transferred out 9,000 units; and ending work in process 7,000 units that are 100% complete as to materials and 40% complete as to conversion costs. Compute the equivalent units of production for (a) materials and (b) conversion costs for the month of November.

		Materials		Conversion Costs
Total equivalent units