1. In the Mixing Department for the month of May, beginning work in process was 3,000 pounds (70% processed), 37,000 pounds were started in process, 35,000 pounds transferred out, and ending work in process was 60% processed.

Calculate equivalent units of materials

2.

Beginning inventory	2,000 units, 80% complete
Started and completed	49,000 units
Ending inventory	6,000 units, 25% complete

Material is added at the beginning of the process and conversion costs are incurred evenly throughout the process.

Calculate the equivalent units completed with respect to materials