Compute the equivalent units of production for materials.

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[The following information applies to the questions displayed below.] 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): ? June 1-balance Materials Direct labour Overhead June 3e-balance Work in Process-Mixing Department $ 27,000 Completed and transferred to finished goods 151,100 95,500 113,000 ? The June 1 work in process inventory consisted of 4,400 kilograms with $14,100 in materials cost and $12,900 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, 36,900 kilograms were started into production. The June 30 work in process inventory consisted of 8,800 kilograms that were 100% complete with respect to materials and 50% complete with respect to conversion. - Compute the equivalent units of production for materials. Equivalent units of production for materials