On June 30, Splish Chemicals Limited has 19,400 units in its ending work-in-process account. These units are 80% complete with respect to conversion costs. Conversion costs are added uniformly throughout the process, but the production process adds materials in stages as follows:

Process Stage		Percent of Materials Added
0% completion		10%
40% completion		30%
75% completion		45%
95% completion		15%

The company introduced 59,400 units to production during June and completed 48,700 units in the month. On June 1, the work in process was 70% complete with respect to conversion costs.

(a)

Assuming that the company uses the weighted-average method, what would be the equivalent units of production with regard to conversion costs?

Equivalent units

units