Equivalent Units of Production held in the package carousel of the packing machine. is filled with cereal, it is immediately transferred to the finished goods warehouse.

Kellogg Company

Equivalent Units of Production for Cereal, Boxes, and Conversion Cost

For March

$\backslash$table$[[],[$Inventory in process, March $1],[$Started and completed in March$],[$Transferred to finished goods in March $($in pounds$)$ Boxes $($in boxes$)$ Conversion Cost $($in boxes$)],[$Inventory in process, March $31],[$Total$]]$