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: 26,500 Units in process, August 1, 25% complete* Units completed and transferred out Units in process, August 31, 72% complete* 83,000 32,500 * 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