Given the following information, determine the equivalent units of ending work in process for materials and conversion under the weighted-average method:

beginning inventory of 2,400 units is 100% complete with regard to materials and 60% complete with regard to conversion

18,000 units were started during the period

17,300 units were completed and transferred

ending inventory is 100% complete with materials and 55% complete with conversion

FIND

Equivalent units of ending work in process for Materials

Equivalent units of ending work in process for Conversion