Nonuniform Inputs, Equivalent Units Terry Linens Inc. manufactures bed and bath linens. The bath linens department sews terry cloth into towels of various sizes. Terry uses the weighted average method. All materials are added at the beginning of the process. The following data are for the bath linens department for

August:

Production:

Units in process, August 1, 25% complete* 10,000

Units completed and transferred out 60,000

Units in process, August 31, 60% complete* 20,000

* With respect to conversion costs.

Required: Calculate equivalent units of production for the bath linens department for August.

Materials= equivalent units of production

Conversion= equivalent units of production

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