Part A.)

Equivalent Units of Conversion Costs The Filling Department of Eve Cosmetics Company had 10,600 ounces in beginning work in process inventory (20% complete). During the period, 76,000 ounces were completed. The ending work in process inventory was 4,600 ounces (20% complete). What are the total equivalent units for conversion costs? If required, round to the nearest unit.

Part B.)

The Filling Department of Eve Cosmetics Company had 4,900 ounces in beginning work in process inventory (90% complete). During the period, 81,400 ounces were completed. The ending work in process inventory was 4,100 ounces (30% complete).

What are the total equivalent units for direct materials if materials are added at the beginning of the process?