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 11,000

Units completed and transferred out 75,000

Units in process, August 31, 72% complete 21,500*

With respect to conversion costs.

Required:

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

Materialsequivalent units of production

Conversionequivalent units of production