Clopack Company manufactures one product that goes through one processing department called Mixing. All raw materials are introduced at the start of work in the Mixing Department. The company uses the weighted-average method to account for units and costs. Its Work in Process T-account for the Mixing Department for June follows (all forthcoming questions pertain to June):

Work in ProcessMixing Department

June 1 balance	35,000		Completed and transferred to Finished Goods	?
Materials	120,205
Direct labor	80,500
Overhead	98,000
June 30 balance	?

The June 1 work in process inventory consisted of 5,100 pounds with $18,570 in materials cost and $16,430 in conversion cost. The June 1 work in process inventory was 100% complete with respect to materials and 60% complete with respect to conversion. During June, 37,600 pounds were started into production. The June 30 work in process inventory consisted of 8,200 pounds that were 100% complete with respect to materials and 50% complete with respect to conversion.

5. Compute the equivalent units of production for conversion.