Exercise 16-11 a-c

The Polishing Department of Crane Company has the following production and manufacturing cost data for September. Materials are entered at the beginning of the process.

Production:Beginning inventory1,500units that are 100% complete as to materials and 30% complete as to conversion costs; units started during the period are40,000; ending inventory of5,000units 10% complete as to conversion costs.

Manufacturing costs:Beginning inventory costs, comprised of $20,100of materials and $11,110of conversion costs; materials costs added in Polishing during the month, $166,650; labor and overhead applied in Polishing during the month, $125,700and $257,240, respectively.

Compute the equivalent units of production for materials and conversion costs for the month of September.

Materials Conversion Costs

The equivalent units of production $ $