Calculate the number of equivalent units for each of the following independent cases. A trade school has 1,000 students enrolled in classes during the current term. The dean is interested in knowing the number of full-time equivalent students enrolled. The average student takes 40% of a full load of classes. What is the number of full-time equivalent students? A total of 8,500 units of product remains in the Finishing Department at the end of the year. Direct materials are 60%complete, and direct labor is 50% complete. What number of equivalent units remain in the Finishing Department for direct materials and direct labor at year end? The natal care unit of a Hope Hospital has 50 nurses working on a part- time basis, with the average nurse working 70% of a full load. What is the number of full-time equivalent nurses employed by the hospital? A total of 3,000 units of product remains in the Fabricating Department at the end of the year. These products are 45% complete with respect to direct materials and 20% complete in terms of direct labor. What is the equivalent units remaining in the Fabrication Department for direct materials and direct labor at year end