Problem 1 - Equivalent Units of Production (24 points) Sandy Schoar Surfboards, Inc. manufactures surfboards. All materials are added at the beginning of the production process. On June 1, there were 3,600 units which were 70% complete. During June, there were 26,500 started and 25,800 units completed and transferred out, and 4,300 units in process on June 30, which were 100% complete for direct materials and 50% complete for conversion costs. Sandy Schoar uses the weighted average method of inventory costing. The Equivalent Units of Production for Sandy Schoar Surfboards for June 2018 are as follows