Nonuniform Inputs, Equivalent Units the bath linens department for August:

Production:

Units in process, August $1,25\%$ complete$*$

Units completed and transferred out

$18,500$

Units in process, August $31,64\%$ complete$*$

$67,000$

$38,500$

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