Moon Gazers, Inc., produces telescopes for use by high school students. All direct material used in the production of telescopes are added at the beginning ot he manufacturing process. Labor and overhead are added envenly thereafter, as each unit is assembled, adjusted, and tested. Moon Gazers uses process costing and had the following unit production information available for the month of January and February.

Number of units in beginning work in progress inventory-------- Jan 0 /Feb 100

Number of units started during the month---------------------------- Jan 400 /Feb 500

Total number of units transferred to finish goods------------------ Jan 300 /Feb 440

The units remaining in work in progress at the end of January were approximately 60% complete. During the month of february, all of the beginning work in progress units was completed and the units remaining in work in progresss at the end of the month were approximately 80% complete.

a) For the month of January, calculate the equivalent units produced for each of the two categories-direct materials and labor overhead.

b) For the month of February, calculate the equivalent units produced for each of the two categories-direct materials and labor overhead