Calculate the total equivalent units for materials from the information given below Percentage complete Units Materials Conversion Work in process, June 1 1,100 60 35 Units started into production during June 22,500 Units completed and transferred to the next department 21,800 100 100 Work in process, June 30 1,800 50 15 a 21,260 b 22,700 c 23,400 d 22,070

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Calculate the total equivalent units for materials from the information given below. Percentage complete Units Materials Conversion Work in process, June 1 1,100 60% 35%

Calculate the total equivalent units for materials from the information given below.

	Percentage complete
	Units	Materials	Conversion
Work in process, June 1	1,100	60%	35%
Units started into production during June	22,500
Units completed and transferred to the next department	21,800	100%	100%
Work in process, June 30	1,800	50%	15%

a. 21,260

b. 22,700

c. 23,400

d. 22,070

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