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Indigo Sisters Company's production department in a process manufacturing system completed 80,000 units of product and transferred them to finished goods during a recent period.

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Indigo Sisters Company's production department in a process manufacturing system completed 80,000 units of product and transferred them to finished goods during a recent period. Twenty five thousand units were in process at the beginning of the period. Sixty thousand uni were started during the period. what are the department's equivalent units of production with respect to materials, assuming beginning inventory is 60% complete as to materials and conversion costs; ending inventory is 70% complete as to materials and conversion costs? U C

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