Exercise 164 At Crenshaw Company, materials are entered at the beginning of each process. Work in process inventories, with the percentage of work done on conversion, and production data for its Painting Department in selected months are as follows:

Beginning Work In Process	Ending Work in Process
Month	Units	Percentage Completed	Units Completed and Transferred Out	Units	Percentage Completed
July	0	-	11,000	1,500	90%
Sept.	2,500	20%	9,000	5,000	70%

Compute the physical units for July.

Physical units for July

units

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

Equivalent Units
Units accounted for	Physical Units	Materials	Conversion Costs
Transferred out
Work in process, Sept. 30
Total equivalent units