Errors in Equivalent Unit Computation

Napco Refining Company processes gasoline. On June 1 of the current year, 6,400 units were 35 completed in the Blending Department. During June, 55,000 units entered the Blending Department from the Refining Department. During June, the units in process at the beginning of the month were completed. Of the 55,000 units entering the department, all were completed except 5,200 units that were 15 completed. The equivalent units for conversion costs for June for the Blending Department were computed as follows:

Equivalent units of production in June:

To process units in inventory on June 1: 6,400 35 3,840

To process units started and completed in June: 55,000 6,400 48,600

To process units in inventory on June 30: 5,200 15 1,040

Equivalent units of production 53,480

Enter the correct amounts in the computation of equivalent units for conversion costs for the Blending Department for June.

To process units in inventory on June 1

To process units started and completed in June

To process units in inventory on June 30

Equivalent units of production