Production

Completed and transferred out $12,000$ units.

$3,000$ units in ending working in process are $60\%$ complete as to conversion costs and $100\%$ complete as to materials at July $31.$

Costs

Beginning work in process

$$0$

Direct materials

$45,000$

Direct labor

Manufacturing overhead

$16,200$

$18,300$

Materials are entered at the beginning of the process. Conversion costs are incurred uniformly throughout the process.

$($a$)$

Determine the equivalent units of production for $(1)$ materials and $(2)$ conversion costs.

Materials

Conversion Costs

Total equivalent units of production