Errors in Equivalent Unit Computation

Napco Refining Company processes gasoline. On June 1 of the current year, 4,600 units were 3/5 completed in the Blending Department. During June, 36,800 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 36,800 units entering the department, all were completed except 6,000 units that were 1/5 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: 4,600 3/5	2,760
To process units started and completed in June : 36,800 4,600	32,200
To process units in inventory on June 30: 6,000 1/5	1,200
Equivalent units of production	36,160

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