Glumhoff's Packaging Department had the following information at August 31. All direct materials are added at the end of the conversion process. The units in ending work in process inventory were only 34% of the way through the conversion process.

Requirement

Complete the schedule by computing the total equivalent units of direct materials and conversion costs for the month.

	Equivalent Units
	Physical	Direct	Conversion
	Units	Materials	Costs
Units accounted for:
Completed and transferred out	120,000
Ending work in process, August 31	35,000
Total physical units accounted for:	155,000
Total equivalent units