Dengo Company makes a trail mix in two departments: Roasting and Blending. Direct materials are added at the

beginning of each process, and conversion costs are added evenly throughout each process. The company uses the FIFO

method of process costing. October data for the Roasting department follow.

Problem $16-7$AA $($Static$)$ Part $1$

Required:

Compute equivalent units of production for both direct materials and conversion.