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Milford Manufacturing uses a process costing system with several production departments. In each department, all direct materials are placed into production at the beginning of

Milford Manufacturing uses a process costing system with several production departments. In each department, all direct materials are placed into production at the beginning of the process, whereas conversion activity occurs uniformly throughout the period. At the start of the current period, Department B had 6,000 units in beginning inventory that were 100% complete with respect to materials and 60% complete with respect to conversion. During the period, 18,000 units were transferred into Department B from Department A. At the end of the period, ending inventory in Department B was composed of 1,000 units that were 100% complete with respect to materials and 25% complete with respect to conversion. Answer the following questions pertaining to Department B: (1) The number of new units started and completed during the period was
units. (2) The equivalent units transferred during the period totaled
equivalent units. (3) The equivalent units of material used during the period totaled
equivalent units. (4) Equivalent units of conversion used during the period totaled
equivalent units.

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