Sanders company has the following data for the assembly department for August:

Units in process at the beginning of August 100

Units started in August 1,400

Units completed and transferred 700

Units in process at end of August 800

Conversion costs are added evenly throughout the process. Compute the equivalent units of production for direct materials and conversion costs for each independent scenario:

Scenario 2. Units in process at the beginning of August are 40% complete; units in process at the end of August are 90% complete; materials are added at the beginning of the process.

Sanders Company
Production Cost Report - Assembly Department (Partial)
Month Ended August 31
		Equivalent Units
	Whole	Transferred	Direct	Conversion
UNITS	Units	In	Materials	Costs
Units accounted for:
Completed and transferred out		n/a
Ending work-in-process		n/a
Total units accounted for		n/a