For each of the following questions, compute equivalent units of production for both materials and conversion costs: (does this help or is more needed)

1) Beginning Work in Process, Zero; Finished, 3000 units; Ending Work in Process, 2000 units, 75% complete. All materials enter production at the beginning of the process. Conversion costs are evenly applied.

2) Refer to #1. Assume that all materials enter production at the end of the process.

3) Beginning Work in Process, 2000 units, 60% complete; finished, 39,000 units; Ending Work in Process, 6000 units, 25% complete. All materials enter production at the beginning of the process. Conversion costs are evenly applied.

4) Refer to #3. Assume that all materials enter production at the end of the process.

5) Beginning Work in Process, 1000 units (50% complete) and 8000 units (25% complete); finished, 29,000 units; Ending Work in Process, 5000 units (25% complete) and 6000 units (50% complete). All materials enter production at the beginning of the process. Conversion costs are evenly applied.

6) Refer to #5. Assume that all materials enter production at the end of the process.

7) Beginning Work in Progress, 9000 units, 20% complete; finished, 29,000 units; Ending Work in Progress, 10,000 units, 55% complete. 75% of materials go into production at the beginning of the process; 25% of materials go into production at mid-point, Conversion costs are evenly applied.