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Helmets-R-Us, Inc. company had 75,000 helmets (units) at the beginning of operation that were 45% completed with respect to materials, 30% completed with respect conversion cost. The company added 550,000 units into production this period. There were 110,000 units in ending inventory that was 75% completed with respect to materials and 60% completed with respect to conversion. 12 1. Determine the equivalent units of production for materials and conversion cost. 13 Equivalents of production (Weighted Average) 14 Description 16 Work-in-process, beginning: 17 Units added: 16 Units to be accounted for: \begin{tabular}{|r|c|c|} \hline Units & Material & Conversion \\ \hline & \multicolumn{2}{|c|}{ Stage of Completion } \\ \hline 75,000 & Ignores the stage of completion for "Beginning WIP" \\ \hline 550,000 & & \\ \hline 110,000 & & \\ \hline \end{tabular} Units accounted for as follows: Equivalent Units of Production (EUP) Completed and Transferred: 24 Work-in-process, ending inventory: 25 Units Accounted for