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Sigua Sugar, Inc. in Florida has six processing departments for refining sugarlong dashAffination, Carbonation, Decolorization, Boiling, Recovery, and Packaging. Conversion costs are added evenly throughout

Sigua Sugar, Inc. in Florida has six processing departments for refining

sugarlong dashAffination,

Carbonation, Decolorization, Boiling, Recovery, and Packaging. Conversion costs are added evenly throughout each process. Data from the month of August for the Decolorization Department are as follows:

Metric Tons

Beginning Work-in-Process Inventory

0

Transferred in production

12,200

Completed and transferred out to Boiling in August

7,200

Ending Work-in-Process Inventory

5,000

Costs

Beginning Work-in-Process Inventory

$0

Costs added during August

Direct materials

2,100,000

Direct labor

1,030,000

Manufacturing overhead

600,000

Total costs added during August

$3,730,000

The ending Work-in-Process Inventory is 100% and 70% complete with respect to direct materials and conversion costs, respectively. Compute the equivalent units of production (EUP) for direct materials and for conversion costs for the month of August. The weighted-average method is used.

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