of the current year, 6,400 units we 062 EX 17-13 Errors in equivalent unit computation Napoo Refining Company processes gasoline. On June 1 of the current 3s completed in the Blending Department. During June, 55,000 units entere Department from the Refining Department. During June, the units in process at of the month were completed. Of the 55,000 units entering the department, all we its entered the Blendio ocess at the beginning ment, all were completed Chapter 17 Process Cost Systems except ,200 units that were completed The cuivalent units for conversion costs for June for the Blending Department were computed as follows: Equivalent units of production in June To process units in inventory on June 1: 6,400 x 3,840 To process units started and completed in June: 55,000 -6,400 48,600 To process units in Inventory on June 30:5,200 x 1,040 Equivalent units of production 53,480 List the errors in the computation of equivalent units for conversion costs for the Blending Department for June