Question 2. The Zydeco Company produces and sells treadmills. For the month of January, 28,200 units were completed and 2,200 units were in ending Work-in-Process (WIP) inventory. Ending WIP was 75% complete for direct materials and 50% complete for conversion costs. (Note that for these problems, well be applying the standard formula that uses the weighted-average method of calculating equivalent units.)

Part A. With respect to materials, calculate the total equivalent units of production.

Part B. With respect to conversion costs, calculate the total equivalent units of production.