1. On March 1, 2019, Baltimore Company's beginning work in process inventory had 7,000 units. This is its only production department. Beginning WIP units were 50% as to conversion costs. Baltimore introduces direct materials at the beginning of the production process.During March, a total of 22,400 units were started and the ending WIP inventory had 5,000 units which were 70% as to conversion costs.Baltimore uses the weighted average method. Use this information to determine for March 2019 the equivalent units of production for conversion costs.
2. Bethesda Company's April 1, 2019 beginning work in process was 850 units. During April an additional 3,000 units were put into production. At the end of April all units were completed except for 625 units. Use this information to determine number of units completed.