Production Data:
Pounds in process, May 1; materials 100% complete	10,000
Conversion 10% complete	100,000
Pounds completed and transerred out	?
Pounds in process; May 31; materials 60% complete;
Conversion 20% complete	15,000
Cost Data:
Work in process inventory, May 1:
materials cost	$1,500
conversion cost	$7,200
Cost added during May:
Materials cost	$1,545,000
Conversion cost	$90,800
		Compute the equivalent units of production