Compute the equivalent units of production for direct materials and conversion costs for each independent scenario:

1. Units in process at the end of August are 40% complete; materials are added at the beginning of the process.

2. Units in process at the end of August are 60% complete; materials are added at the beginning of the process.

3. Units in process at the end of August are 40% complete; materials are added at the end of the process.

4. Units in process at the end of August are 60% complete; materials are added at the halfway point.

Data Table Units in process at the beginning of August Units started in August Units completed and transferred Units in process at end of August 200 1,400 1,100 500 Print Done