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The Adams Company uses a process costing system. During the current period, 1600 units were started and 1200 units were completed and transferred out. Ending

The Adams Company uses a process costing system. During the current period, 1600 units were started and 1200 units were completed and transferred out. Ending units were 70% complete for materials and 35% complete for conversion costs. Direct materials costs added were 32500 and conversion costs added were 31400 . There was no beginning WIP inventory and conversion costs are added evenly throughout the process. At the end of the period, what are the total equivalent units for conversion costs for the Adams Company?

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