*Exercise 16-11 (Part Level Submission)

The Polishing Department of Harbin Company has the following production and manufacturing cost data for September. Materials are entered at the beginning of the process. Production: Beginning inventory1,700units that are 100% complete as to materials and 30% complete as to conversion costs; units started during the period are40,100; ending inventory of6,600units 10% complete as to conversion costs. Manufacturing costs: Beginning inventory costs, comprised of $20,720of materials and $57,148of conversion costs; materials costs added in Polishing during the month, $179,920; labor and overhead applied in Polishing during the month, $126,530and $257,400, respectively.

*(a)

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

Materials	Conversion Costs
The equivalent units of production