EX 21-9 Equivalent units of production obj. 2 Kellogg Company manufactures cold cereal products, such as Frosted Flakes. Assume that the inventory in process on October 1 for the Packing Department included 900 kilograms of cereal in the packing machine hopper. In addition, there were 1,800 empty 500-gram boxes held in the package carousel of the packing machine. During October, 98,400 boxes of 500-gram cereal were packaged. Conversion costs are incurred when a box is filled with cereal. On October 31, the packing machine hopper held 1,125 kilograms of cereal, and the package carousel held 750 empty 500-gram boxes. Assume that once a box is filled with cereal, it is immediately transferred to the finished goods warehouse. Determine the equivalent units of production for cereal, boxes, and conversion costs for October. An equivalent unit is defined as "kilograms" for cereal and "500-gram boxes" for boxes and conversion costs.