Part 4. A total of 6,000 units of product remain in the Quality Testing department at the end of the year. Direct materials are 75 percent complete and direct labor is 20 percent complete. Calculate the equivalent units in the Quality Testing department for direct materials and direct labor.

Answer template:

[____] direct material equivalent units = [____] physical units x [____]% complete

[____] direct labor equivalent units = [____] physical units x [____]% complete