Equivalent units of production Materials Conversion Transferred to next department* 270,000 270,000 Ending work in process: Materials: 45,000 units x 100% complete 45,000 Conversion: 45,000 units x 60% complete 27,000 Equivalent units of production 315,000 297,000 *Units transferred to the next department = Units in beginning work in process + Units started into production - Units in ending work in process = 35,000 + 280,000 - 45,000 = 270,000