(DLCP I ) '70 U]. lVllBl'llS Whole Units Added in April Equivalent Units Beginning WlP Inventory 0 0 Units Started and Completed 100% 410 Ending WIP Inventory 8. =| 100% 550 (all of material in the beginning WIP was added last month) (all of the material in Units Started and Completed as well as Ending WIP was added THIS MONTH) Conversion equivalent units for the Dyeing department would be calculated as follows: % Conversion Whole Units Added in April Equivalent Units Beginning WIP Inventory 70 80% 56 Units Started and Completed 100% Ending WIP Inventory 140 9. =l J 513 (look at the FACTS ....how much more work (conversion costs) has to be done THIS month to nish the beginning 70 units off ..... since 20% of work was done in March only 80% more work needed to be done on 70. . ..as much work as doing 56 complete units (EUP). (look at the FACTS ..how much work was done on the ending inventory of 140 units.. . .80% ofthe work. . ..as much work as doing 112 units (EUP)