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Collins Company uses the weighted-average method in its process costing system. The Packaging Department started the month with 270 units in process, started 1,470 units,

Collins Company uses the weighted-average method in its process costing system. The Packaging Department started the month with 270 units in process, started 1,470 units, and had 140 units in process at the end of the period. All materials are added at the beginning of the process, and conversion costs are incurred uniformly. The units in process at the end of the month are 10% complete with respect to conversion costs. During the month 1,600 units were completed and transferred.

For conversion costs, the equivalent units of production are

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