Equivalent Units of Conversion Costs $(25\%$ complete$).$a$.$ Determine the number of units in work in process inventory at August $31.$

$x$ units

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How many units were in process during the period? How many units were completed during the period?

b$.$ Determine the equivalent units of production for direct materials and conversion costs in August. If an amount is zero, enter in $"0".$

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Equivalent Units of Production for Direct Materials and Conversion Costs

For August

What are the total equivalent units for conversion costs?

units